Latest Articles
Ledger Illusion: 18% GST Interest Applies Despite Cash & ITC Balance: Section 50(1)
Goods and Services Tax : Explains Section 50, Rule 88B and Notifications 39/2021, 14/2022 and 12/2024 on GST interest, ITC, delayed payments and later-peri...
ESOPs in Unlisted Companies: Legal Framework & Compliance Guide
Company Law : Guide to ESOPs for unlisted companies under Section 62(1)(b) and Rule 12 covering approvals, filings, vesting, taxation and compli...
Section 35D Deduction for REIT IPO Expenses Rejected as Assessee Is Not a Company: ITAT Bangalore
Income Tax : ITAT held section 35D(2)(c) applies only to companies and upheld disallowance of REIT's claim for IPO and listing expense amortisa...
Can a Company Hold Pending AGMs Now and File Under CCFSS-2026?
Company Law : CCFS-2026 permits eligible delayed ROC filings at reduced additional fees but does not remove AGM default under sections 96 and 99...
Allahabad HC Bars Heinous Crime Accused Lawyers from Practice
Corporate Law : Allahabad HC examined criminal cases against advocates, Bar Council processes, verification issues, and issued compliance directio...
Latest News
Appeal Restored as ITBA Upload Alone Is Not Valid Section 282 Service: ITAT Bangalore
Income Tax : ITAT Bangalore restored the appeal after holding that mere upload of an order on the ITBA portal is not valid service under Sectio...
ICAI Warns Against Unauthorized Access Attempts to Digital Platforms
CA, CS, CMA : ICAI reported repeated unauthorized access attempts, reiterated its zero-tolerance policy on cybercrime, and advised users to use ...
IFSCA Advises Regulated Entities on FATF Updated High-Risk & Monitoring Lists
Finance : IFSCA advises regulated entities to consider FATF's updated high-risk and increased monitoring lists in their AML/CFT/CPF risk-bas...
IFSCA Proposes Expanding Permitted Jurisdictions for IFSC Distribution Activities
Finance : IFSCA seeks comments on expanding permitted jurisdictions for IFSC distributors by proposing UAE, Singapore, Australia and the EU ...
ICAI Defers Implementation of Global Networking Guidelines 2025
CA, CS, CMA : ICAI has kept further implementation of the ICAI (Global Networking) Guidelines, 2025 in abeyance until further orders, as announc...
Latest Judiciary
Cash Loan Enforceable Under NI Act Despite Section 269SS Breach: SC
Corporate Law : SC held breach of Section 269SS attracts penalty under Section 271D but does not make the debt unenforceable under Section 138 of ...
Section 271AAB Penalty Deleted on Search Disclosure Additions: ITAT Visakhapatnam
Income Tax : ITAT Visakhapatnam deleted Section 271AAB penalty, holding the Revenue failed to establish undisclosed income despite search discl...
Penalty Under Section 271AAB Set Aside for Invalid Penalty Notice: ITAT Chennai
Income Tax : ITAT Chennai set aside Section 271AAB penalty after holding the penalty notice vague for not specifying the applicable charge....
Commodity Income Recorded in Documents Not Liable for Section 271AAB Penalty: ITAT Kolkata
Income Tax : ITAT Kolkata upheld deletion of Section 271AAB penalty, holding recorded commodity income did not qualify as undisclosed income un...
Educational Institution Eligible for Section 10(23C)(iiiab) Exemption: ITAT Indore
Income Tax : ITAT Indore upheld Section 10(23C)(iiiab) exemption and Section 57(iii) expenditure claim for an educational institution, dismissi...
Latest Notifications
IBBI Cancels Insolvency Professional Registration for CIRP Violations
Corporate Law : IBBI cancelled an Insolvency Professional's registration over CIRP compliance lapses, disclosure failures and Code violations in t...
FSSAI Updates Notified Food Laboratory List and Accreditation Details
Corporate Law : FSSAI amends the notified food laboratory list, updating accredited laboratories, registrations and scopes across multiple States ...
PFRDA Notifies Regulatory Sandbox Regulations, 2026 for Pension Sector Innovation
Corporate Law : PFRDA notifies Regulatory Sandbox Regulations, 2026 enabling controlled testing with limited relaxations while protecting subscrib...
PFRDA Permit NPS Pension Funds to Engage Service Entities
Corporate Law : PFRDAs 2026 amendment allows Pension Funds to engage entities for specific purpose schemes under NPS, subject to Authority guideli...
CBIC Notifies Udangudi for Unloading of Imported Coal
Custom Duty : CBIC Notification No. 66/2026-Customs (N.T.) adds Udangudi, Tamil Nadu, for unloading of imported coal by amending Notification No...
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FAQs
Know the FLA Return filing requirement under FEMA, due date, FLAIR portal process, reporting rules, revisions and key compliance requirements.
FAQ document explains SIT status, possible CBI/ED investigations, relevant BNS provisions, PMLA aspects, and investigative framework for alleged donation theft.
PIB issues a detailed FAQ on the Ethanol Blended Petrol Programme covering policy evolution, E20 rollout, vehicle compatibility, pricing and global practices.
NSE FAQs explain Regulation 42 Record Date filing, NEAPS submission, timelines, rights issue requirements and compliance under SEBI (LODR) Regulations.
Udyam Registration is a Central registration issued by the Ministry of MSME and is valid in all States and Union Territories. No separate State-wise registration is required.
