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COVID-19

Latest Articles


GST Limitation: COVID Extensions Don’t Shield Tax Authorities

Goods and Services Tax : GST limitation periods for issuing notices or completing assessments are mandatory. COVID extensions were for litigants, not tax a...

October 17, 2025 2109 Views 0 comment Print

Employment Law Challenges in Remote Work Arrangements in India

Corporate Law : This research paper delves into the employment law challenges associated with remote work arrangements in India, exploring the leg...

May 19, 2025 1638 Views 0 comment Print

Landmark Rulings on Reassessment u/s 148 – Post 2021 Amendments

Income Tax : Explore key court rulings on reassessment under Section 148 post-2021 amendments, covering procedural changes, taxpayer rights, an...

February 7, 2025 6984 Views 0 comment Print

Central-State Taxation Conflicts in India: Challenges & Policies

Finance : Explore the complexities of India's central-state taxation conflicts, fiscal policies, and solutions to improve tax allocation and...

December 23, 2024 1818 Views 0 comment Print

SC upheld Constitutional Validity of TOLA which Extends Income Tax Reassessment Time limit

Income Tax : The Supreme Court upholds TOLA, validating extended income tax reassessment timelines despite previous High Court rulings on Secti...

October 5, 2024 8409 Views 0 comment Print


Latest News


Celebrating Income Tax Day 2024: A Journey of Transformation

Income Tax : Explore Income Tax Day 2024s history, significance, and key updates from Budget 2024-25, including enhanced deductions and revised...

July 23, 2024 876 Views 0 comment Print

Representation on Incorrect/Delay In Submitting Application U/S 12A(1)(ac)

CA, CS, CMA : Explore the challenges faced by Charitable Trusts due to delays or errors in submitting applications under Section 12A(1)(ac) of t...

April 8, 2024 11370 Views 1 comment Print

Parliament’s Interim Budget Session 2024 Concludes Successfully

Finance : Interim Budget Session 2024 sees high productivity with 12 Bills passed, Lok Sabha and Rajya Sabha exceeding performance targets....

February 12, 2024 918 Views 0 comment Print

Centre’s Advisory Amid COVID Surge: States Urged for Vigilance & Genome Sequencing

Corporate Law : Stay vigilant against COVID-19 surge! Centre issues advisory to states, emphasizing vigilance, district-wise monitoring, and incre...

December 19, 2023 795 Views 0 comment Print

ICAI BoS Live Learning Classes for CA Final & Intermediate May 2024 Exams

CA, CS, CMA : Join free BoS Live Learning Classes by ICAI for CA Final & Intermediate courses appearing in May 2024 exams. Get expert guidance a...

September 21, 2023 10593 Views 0 comment Print


Latest Judiciary


ITAT Condones Appeal Delay as COVID Exemption Period Covered Limitation

Income Tax : The Jodhpur ITAT condoned a 30-day delay in filing an income tax appeal after holding that the delay fell within the Supreme Court...

May 14, 2026 288 Views 0 comment Print

Karnataka HC Set Aside Ex-Parte ITC Rejection Due to COVID-Related Non-Response

Goods and Services Tax : Dispute on ITC mismatch between returns was remitted after ex-parte order, allowing reconciliation upon 10% pre-deposit. Key takea...

April 29, 2026 240 Views 0 comment Print

SC’s COVID-19 Extension Overrides GST Refund Deadlines: Allahabad HC

Goods and Services Tax : The Court held that refund rejection on limitation grounds was invalid as authorities failed to consider the Supreme Court’s COV...

March 18, 2026 426 Views 0 comment Print

Section 234E Fee Valid as COVID Relief Did Not Extend TDS Return Deadlines

Income Tax : ITAT Hyderabad held that the Supreme Court’s COVID-19 limitation extensions apply only to judicial and quasi-judicial proceeding...

March 17, 2026 396 Views 0 comment Print

Section 7 CIRP Petition Barred as Default Fell Within COVID-19 Period

Company Law : The Appellate Tribunal upheld dismissal of a CIRP application after finding that the creditor’s own pleadings fixed the default ...

January 11, 2026 399 Views 0 comment Print


Latest Notifications


Extension of time limit for compliance under section 54 to 54GB

Income Tax : For claiming exemption Section 54 to 54 GB of the Act, for which last date falls between 01st April. 2021 to 28th February, 2022 m...

January 6, 2023 21456 Views 1 comment Print

No CS was willing to join hospital after Covid-19 pandemic – Penalty reduced

Company Law : After the Covid-19 pandemic no Company Secretary from far of places shown interest to come and join in a hospital business as the ...

November 10, 2022 1113 Views 0 comment Print

CBDT notifies conditions for exemption to money received from employer or other person in Covid cases by family of deceased

Income Tax : CBDT specifies conditions for exemption to money received from employer or other person in Covid cases by family of deceased ide N...

August 5, 2022 3273 Views 0 comment Print

Amount received for Covid-19 Treatment from any person- CBDT notifies conditions & Forms

Income Tax : Clause (XII) of the first proviso of clause (x) of sub-section (2) of section 56 of the Income-tax Act, 1961 provides that any sum...

August 5, 2022 2079 Views 0 comment Print

Document to be submitted by employee to claim exemption on sum received for COVID-19 treatment

Income Tax : CBDT specifies Document to be submitted by employee to claim exemption on sum received for COVID-19 treatment vide Notification No...

August 5, 2022 5022 Views 0 comment Print


14 days Lockdown if Test Positivity exceeds 10% or Bed Occupancy exceeds 60%

April 27, 2021 2100 Views 0 comment Print

Districts fulfilling any one of the above two criteria are to be considered for taking intensive action and local containment measures. Local containment primarily focused on restricting intermingling of people is to be undertaken for a period of 14 days for breaking the chain of transmission duly following epidemiological principles. Classification of districts requiring intensive action and local containment is also to be undertaken by the State on a weekly basis and may also be made available online, besides being given due publicity in the media.

Dedicated Helpdesk to expedite Clearance of Imports related to COVID

April 26, 2021 543 Views 0 comment Print

Dedicated Helpdesk by CBIC for Handholding Trade, Industry and Individuals to expedite Customs Clearance of Imports related to COVID including Oxygen and oxygen related equipments etc

Implementation Framework for community containment/large containment areas

April 26, 2021 603 Views 0 comment Print

States  and  UT  Governments  to  implement an  intensive, local and focused containment framework, focused on specific districts/  cities/ areas, and identified based on a prescribed criterion. The containment framework has been outlined in detail in the Annexure to the said MoHFW letter (copy enclosed). All States/UTs have also been advised to consider a further graded response in accordance with local situation, requirements and resources.

New Filings at Allahabad HC in E Mode only Wef 27/4/2021

April 26, 2021 726 Views 0 comment Print

In wake of exponential rise in the number of COVID-19 positive cases at Prayagraj and also keeping in view the safety of learned counsel, litigants staff and other stakeholders, Courts in the High Court at Allahabad are functioning through virtual mode only.

MHA allows Few Industries For Use of Liquid Oxygen

April 26, 2021 561 Views 0 comment Print

MHA allowed following industries to use liquid oxygen 1. Ampules & vials; 2. Pharmaceutical; and 3. Defence forces. No. 40-3/2020-DM-I(A) Government of India Ministry of Home Affairs North Block, New Delhi-110001 Dated 26th April, 2021 ORDER In continuation of Ministry of Home Affair’s (MHA) Order of even no. dated 25th April 2021, relating to use […]

Get Covid-19 E-Pass in Delhi – Brief Process

April 26, 2021 7947 Views 0 comment Print

Delhi, CM, yesterday on 25th day of April, 2021 has announced and extended the Lockdown in Delhi for further period of one week, till 03rd May, 2021 (till 5 am). Earlier, lockdown was imposed last week, from April 19, 2021, to April 26, 2021. Only the essential services will be allowed during the lockdown and […]

Use of liquid oxygen not allowed for non-medical purpose: MHA

April 25, 2021 651 Views 0 comment Print

State/ Union Territory Governments and State/ Union Territory Authorities to ensure that use of liquid oxygen is not allowed for any non-medical purpose and that all manufacturing units may maximise their production of liquid oxygen, and make it available to the Government for use for medical purposes only

MHA Limiting Use Of Liquid Oxygen For Medical Purpose Only

April 25, 2021 651 Views 0 comment Print

And whereas, it has been considered necessary to restrict industrial usage of oxygen for ensuring availability of adequate and uninterrupted supply of medical oxygen across the country for management of COVID-19 patients and necessary order in this regard was issued on 22.04.2021 to restrict the use of industrial oxygen;

Allhabad HC extends Time Limitations of Interim Orders till 31.05.2021

April 24, 2021 1224 Views 0 comment Print

Suo Moto Vs State of U.P. (Allahabad High Court) Suo Moto Allhabad HC Order Extending The Time Limitations Of Interim Orders In This Phase Of Pandemic In the wake of recent upsurge of pandemic Covid-19, affecting one and all in the State of Uttar Pradesh, consequence whereof the courts at all levels are working with […]

PM chairs meeting on increase in supply of oxygen & related equipment

April 24, 2021 669 Views 0 comment Print

The Prime Minister chaired a meeting to review steps taken to boost oxygen availability in the country. The PM emphasized that there was an immediate need to augment the supply of medical grade oxygen as well as equipment required for patient care both at home and in hospitals. PM stressed that all ministries and departments need to work in synergy to increase availability of oxygen and medical supplies.

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