Latest Articles
How Stock Exchanges in India Work: A Beginner’s Legal Guide to BSE and NSE
SEBI : This research paper provides a comprehensive beginner’s legal guide to understanding how stock exchanges in India operate, with ...
Securities Under Companies Act, 2013
Company Law : Explore how the Companies Act 2013 regulates securities issuance, balancing transparency, investor protection, and corporate needs...
GST on Immovable Property Sale Without Construction Service: Taxable or Not?
Goods and Services Tax : Karnataka HC clarifies GST applicability on under-construction property sales without construction services. Read key takeaways an...
Issuance of Convertible Note by Startup Under Companies Act, 2013
Company Law : Learn process, rules, and eligibility for issuing convertible notes by startups under Companies Act, 2013. Understand tenure, min...
Tax on Property Transactions: Section 56(2)(vii)(b) & Reassessment Proceedings
Income Tax : Explore tax implications under Section 56(2)(vii)(b) and reassessment norms in property transactions. Judicial rulings emphasize e...
Latest News
No GST on UPI Payments Above ₹2,000: Govt Clarifies
Goods and Services Tax : Govt denies claims of GST on UPI transactions over ₹2,000, confirms no such proposal exists and reaffirms support for digital pa...
PFRDA Warns Public About Fraudulent Schemes
Corporate Law : PFRDA alerts public on fake NPS/APY schemes via SMS, calls, or apps. Advises caution and reporting of fraud through official chann...
SEBI Proposes Higher MF investment Limits in REITs and InvITs
SEBI : SEBI seeks public feedback on increasing MF investment limits in REITs and InvITs and considers classification and scheme changes....
Advisory on Misuse of ‘CS’ Prefix by ICSI Students
Company Law : ICSI warns students against using 'CS' before their name without eligibility, citing penalties under Section 24 of the Company Sec...
GSTN Implements Phase-III Changes to Table-12 of GSTR-1 & 1A from April 2025
Goods and Services Tax : GSTN introduces Phase-III changes to GSTR-1 from April 2025 with dropdown HSN selection, tab-wise B2B/B2C reporting, and value val...
Latest Judiciary
No Addition u/s 153A without incriminating material found during search – Statements of third parties not sufficient: ITAT Delhi
Income Tax : Gulshan Investment Pvt. Ltd. Vs JCIT (OSD) (ITAT Delhi) No Addition u/s 153A without incriminating material found during search �...
No requirement under law for registration of knowhow to claim depreciation
Income Tax : ITAT Kolkata rules no legal requirement for knowhow registration to claim depreciation under Section 32. Landis + Gyr case summary...
Delhi HC Denies Relief to Accountant in ₹16 Cr GST Fraud Case
Goods and Services Tax : Delhi High Court says writ jurisdiction isn't the place to decide an accountant's role in GST ITC fraud; directs appeal....
Quantifying Escaped Income Mandatory at Reason-Recording Stage: ITAT Delhi
Income Tax : Delhi ITAT quashes reassessment in Vijender Nath Gupta case, citing AO's failure to properly quantify escaped income during reopen...
Planning, HR, Legal & IT Support Not Taxable as FTS Under India-USA DTAA, Citing ‘Make Available’ Test
Income Tax : ITAT Delhi rules Crocs Inc.'s service income not taxable in India under DTAA, as services did not "make available" technical knowl...
Latest Notifications
RP’s Reply in Complaint is Personal Information; Disclosure Barred Under RTI Without Larger Public Interest
Corporate Law : IBBI's First Appellate Authority rejects Arush Mittal's RTI appeal for RP's complaint reply, citing third-party personal informati...
RTI Act Should Not Be Misused to Obstruct Administration: IBBI Warns Applicant
Corporate Law : IBBI's First Appellate Authority dismisses multiple appeals by Shashi Agarwal, citing abuse of RTI Act through repetitive and friv...
Amendment in SEBI Disclosure Rules for Debt Security Offer document
SEBI : BSE updates guidelines for disclosure in debt securities offer documents. Issuers must comply with SEBI norms and avoid referencin...
The Banking Laws (Amendment) Act, 2025
Income Tax : Summary of key changes under the Banking Laws (Amendment) Act, 2025, covering RBI, Banking Regulation, SBI, and acquisition laws....
HUDCO Bond Notified as Zero Coupon by CBDT
Income Tax : CBDT notifies HUDCO’s 10-Year Zero Coupon Bond worth ₹5,000 Cr under Section 2(48) of Income-tax Act for infrastructure projec...
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FAQs
Learn about Indian Rupee (INR), RBI’s currency management role, banknote/coin production, legal tender rules, security features & damaged note exchange.
Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn how to correct them.
Understand TDS on rent for individuals: thresholds, rates, and compliance procedures as per Section 194-IB.
Understand UDIN requirements for Bank Audit including LFAR, Certificates, and Tax Audit Reports. Learn how to generate UDINs and comply with audit regulations efficiently.
Did you know that failing to disclose your foreign assets in your Income Tax Return (ITR) can lead to penalties of up to ₹10 lakh per year? Understanding the intricacies of reporting foreign income and assets is crucial for every Indian resident to ensure compliance and avoid hefty fines.
