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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 291 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


Ensure adequate security to lorries transporting oxygen: MHA

April 23, 2021 417 Views 0 comment Print

No. 40-6/2020-DM-I(A) Government of India Ministry of Home Affairs Disaster Management Division North Block, New Delhi Dated 23rd April, 2021 To The Chief Secretaries / Administrators (All States / Union Territories) Sir, Reference is invited to Ministry of Home Affairs Order No. 40-3/2020-DM-I(A) dated 22.04.2021 issued under Section 10(2)(l) of the Disaster Management Act, 2005, […]

ICSI Plasma Bank: An Initiative To Gift Life

April 22, 2021 1617 Views 0 comment Print

In view of the challenges posed by the pandemic and given the rising numbers, Plasma donation and blood donation are critically important activities that contribute to saving lives in such a scenario. Given the few unique solutions and cures available, Plasma donated will be used to create therapies that would provide apt treatment in these times of crisis.

COVID AND AFTER

April 22, 2021 1245 Views 0 comment Print

Nobody expected Covid-19 to take an aggressive u-turn as is being witnessed now. Today, the daily new cases in India are past 3 lakh which is perhaps the highest in the world. The lock downs are back again in most parts of the country with complete lock down in few states. The shops and businesses […]

HC directs Center to ensure adequate security for lorries transporting oxygen

April 22, 2021 660 Views 0 comment Print

Rakesh Malhotra Vs Government of National Capital Territory of India and Ors (Delhi High Court) 1. Last night, we had passed the order in W.P .(C) No. 4970/2021 on the assurance given by the learned Solicitor General, that Delhi would be provided with Medical Oxygen as per its allocation made on 21.04.2021 —with effect from […]

7 steps to ensure smooths supply of Oxygen to Hospitals

April 22, 2021 630 Views 0 comment Print

authorities shall be instructed to accordingly allow free inter-state movement of oxygen carrying vehicles; (ii) No restrictions shall be imposed on oxygen manufacturers and suppliers to limit the oxygen supplies only to the hospitals of the State/ UT in which they are located;

Why no uniform order on Lokdown, Vaccination, Supply of Essentials & Oxygen?

April 22, 2021 816 Views 0 comment Print

e direct that notices be issued to the Union Government, the State Governments/Union Territories and the parties, who appeared to have approached the High Courts to show cause why uniform orders be not passed by this Court in relation to a) Supply of oxygen; b) Supply of essential drugs; c) Method and manner of vaccination; and d) Declaration of lockdown.

Supply of Remdesivir to 19 States/UTs with High Burden of COVID cases

April 22, 2021 423 Views 0 comment Print

Union Government allocates supply of Remdesivir to 19 States/UTs with High Burden of COVID cases. Manufacturers mapped to States to smoothen the Supply Chain. NPPA and the National Regulator to monitor movement and demand

FM assures ramp up in supply of Oxygen & Remdesivir to States

April 22, 2021 453 Views 0 comment Print

Finance Minister Smt. Nirmala Sitharaman assures ramp up in supply of Oxygen & Remdesivir to States; reiterates the importance of micro – containment policies over lockdown in virtual interaction with Industry Captains

FM assures industry of Government’s support

April 22, 2021 489 Views 1 comment Print

Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman, here today urged the industry to wait and watch for next few days to assess the situation amid the second wave of COVID-19 pandemic. The Finance Minister also assured the industry of full government support.

MHA DO Letter To States On Supply of Remdesivir

April 22, 2021 615 Views 0 comment Print

States requested to personally monitor the supply of essential medicines required under COVID Treatment Protocol in your State and appoint Nodal Officers who will be responsible for un-restricted and timely movement of Remdesivir within their State as per allocation made by MoHFW.

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