Latest Articles
GST: Simplified way to understand Tax Invoice & Bill of Supply
Goods and Services Tax : Explains when to issue a Tax Invoice or Bill of Supply under GST and how the correct document helps avoid ITC disputes, notices, a...
Analysis of SEBI’s Large Value Fund Reform & Limits of Accreditation-Based Regulation
SEBI : The article argues that SEBI's AIF reforms rely heavily on investor accreditation but leave gaps in disclosure, accountability and...
Limitation – A Perspective between Tribunals – CESTAT vis-à-vis GSTAT
Goods and Services Tax : The article explains that GSTAT can condone delay only within the statutory extension under the CGST Act, unlike CESTAT....
CBDT CS 04 Scrutiny Guidelines 2026-27: Trust Registration, 12AB, ITR-7 & Form 10BD
Income Tax : CS 04 scrutiny examines whether trusts and NGOs validly claimed exemption in ITR-7 despite registration, approval, renewal, cancel...
Scope of Protection Available To A Registered Trademark
Corporate Law : The article explains that trademark registration protects the composite mark as a whole, while Section 17 restricts exclusive righ...
Latest News
IFSCA Issues Consultation Paper on Revised International Branch Campuses Regulations, 2026
Finance : IFSCA has released draft regulations for International Branch Campuses and invited public comments until 10 July 2026. The proposa...
IRDAI Approves Ind AS Implementation as Insurance Sector Transitions to Global Accounting Standards
Corporate Law : IRDAI approved implementation of Ind AS for all insurers from 1 April 2026 with transitional arrangements and limited forbearance....
SEBI Proposes Uniform AIF Investor Consent Rules
SEBI : SEBI proposes replacing varying investor approval thresholds with a uniform 75% consent requirement by value wherever applicable. ...
ICAI Partners with Sarvam AI: What It Means for CAs & Future of Profession
CA, CS, CMA : ICAI has partnered with Sarvam AI to promote AI adoption, digital upskilling, and professional learning for Chartered Accountants....
ICAI CA Exam Prep: Sessions for September 2026 Foundation
CA, CS, CMA : ICAI has announced 'Success at CA Exam' sessions for CA Foundation September 2026 students. The sessions will provide subject-wise...
Latest Judiciary
GSW Enterprise Resolution Plan Approved as NCLT Upholds CoC’s Commercial Wisdom
Corporate Law : NCLT held that courts cannot interfere with CoC's commercial decisions where the resolution plan satisfies statutory requirements....
CESTAT Remands Excise Duty Dispute on Indian Railways Supplies Due to Retrospective Exemption
Excise Duty : CESTAT remanded the excise case after holding that retrospective exemption under the Finance Act, 2015 required fresh adjudication...
Income Tax Assessment Set Aside as SCN Reply Was Not Properly Considered
Income Tax : Calcutta High Court quashed the assessment, demand and penalty proceedings after holding that the assessee was denied a meaningful...
Service Tax Demand Quashed as Freight-Based Voyage Charter Was Not Vessel Hire
Service Tax : CESTAT held voyage charter agreements were contracts for transportation of goods, not supply of tangible goods. The service tax de...
SVLDRS Benefit not eligible for Payment after Statutory Time Limit: CESTAT Delhi
Service Tax : CESTAT held SVLDRS benefits lapsed as payment was made after the extended deadline. Service tax and interest were upheld, but pena...
Latest Notifications
IBBI publishes syllabus for Phase 10 of Limited Insolvency Examination
Corporate Law : IBBI has released the Phase 10 syllabus for the Limited Insolvency Examination, effective from October 1, 2026, to reflect evolvin...
DGFT Extends FY 2025-26 India-UAE CEPA Gold TRQ Authorisations Till 30 Sept 2026
DGFT : DGFT has extended the validity of FY 2025-26 gold TRQ Authorisations under the India-UAE CEPA until 30 September 2026. The extensi...
DGFT Reduces Minimum BSM Delegation Size
DGFT : DGFT has reduced the minimum delegation size for Buyer-Seller Meets from 50 to 25 participants under the Niryat Disha guidelines....
DGFT Reviews Wheat Flour Export Quota Due to Underutilized Allocations
DGFT : DGFT has initiated a review of wheat flour export quota utilization and may reallocate unused quantities. Exporters must submit ut...
Home First Finance Allowed Aadhaar Authentication Under PMLA
Corporate Law : The Centre has permitted Home First Finance Company India Ltd. to perform Aadhaar authentication under Section 11A of the PMLA aft...
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FAQs
MoSPI will introduce the Index of Services Production (ISP) to measure short-term changes in the formal services sector. The monthly indicator will complement the IIP and improve economic monitoring and policymaking.
Learn who can apply for an advance ruling, applicable fees, withdrawal rules, and its binding effect under the Income-tax Act. The guide also explains the transition from AAR to the Board for Advance Rulings and the e-Advance Ruling Scheme.
The document clarifies that a director’s resignation becomes effective upon receipt by the company or the specified future date, without requiring Board approval. It also explains the statutory compliances and continuing liabilities after resignation.
Understand who must undergo a tax audit under Section 44AB, the applicable turnover limits, audit forms, filing procedure, due date, and penalties for non-compliance. This guide explains the key compliance requirements for businesses and professionals.
Learn how different types of income tax assessments are conducted under the Income-tax Act. The FAQs explain assessment procedures, notices, timelines, reassessment provisions, and taxpayer remedies.
