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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


New Break The Chain Guideline for Maharashtra wef 14.04.2021

April 13, 2021 24090 Views 0 comment Print

a. Essential services shops to operate while ensuring Covid Appropriate Behavior (CAB) by owners, staff working there at as well as customers in the shop premises. b. Essential shops owners and person working at all shops to get vaccinated at the earliest, as per criteria of GOI. All shops are advised to follow safety measures like interaction with customers through a transparent glass or other material shields, electronic payment etc.

CAIT suggests Measures to control rapid escalation of COVID pandemic

April 12, 2021 477 Views 0 comment Print

Clamping Lockdown is certainly not a solution since the trade and commerce is still struggling to recover from the losses of the previous lockdown of 2020. On the one side effective steps am needed to stop increase in COVID cases whereas on the other hand the economic and commercial activities should also continue by observing COVID safety protocols in a strict manner.

Serious Management Issues in COVID Control: Gujarat HC takes cognizance

April 11, 2021 1203 Views 0 comment Print

SUO MOTU Vs State of Gujarat (Gujarat High Court) 1 The Division Bench presided by the Chief Justice on 06.04.2021 had a dialogue with the Senior most State Law Officers, learned Advocate General and the learned Government Pleader expressing concern regarding the upsurge of COVID-19 cases in the State and requesting the State to take […]

CAIT request Maha Govt to Reconsider & amend Break The Chain order

April 8, 2021 549 Views 0 comment Print

In the wake of steep rising cases of COVID in the State of Maharashtra here is no doubt that citizens should be protected from corona virus. But the most pertinent question arises whether total lockdown of trade and business is the only and practical solution to curb increasing cases of Covid pandemic.

CAIT India requests for a centralized plan to issue covid guidelines

April 8, 2021 555 Views 0 comment Print

We are of the opinion that this step of Maharashtra Government may be followed by other States independently which may hamper the trade to a great extent be­cause large quantities of trade is based on inter-state transactions and different rules in different states will cripple the economy and the trade particularly the inter-state and intra-state trade. We estimate a business loss of about Rs. One lakh crore in a month in Maharashtra.

No provision of compensation for recipients of COVID-19 vaccine

April 8, 2021 1488 Views 0 comment Print

There is no provision of compensation for recipients of COVID-19 vaccine against any kind of side effects or medical complications that may arise due to inoculation. The COVID-19 vaccination is entirely voluntary for the beneficiary. GOVERNMENT OF INDIA MINISTRY OF HEALTH AND FAMILY WELFARE DEPARTMENT OF HEALTH RESEARCH LOK SABHA UNSTARRED QUESTION NO. 3976 TO […]

Centre to operationalise COVID Vaccination Centres at Work Places

April 7, 2021 828 Views 0 comment Print

Centre issues Guidance Note to operationalise COVID Vaccination Centres at Work Places (Govt. and Private) From 11 April 2021 all Employees of Work Places aged 45 yrs or more to be Vaccinated at Work Place Vaccination centres With the extension of COVID-19 vaccination to all citizens aged 45 years or more from 1st April 2021, […]

Break the chain order – Relaxations in Maharashtra

April 7, 2021 5769 Views 0 comment Print

The Students or Candidates who have to attend various exams including the competitive exams are allowed to make necessary movement to attend the exams during the weekend lockdown and their examination Hall Tickets should be considered valid tor the same. They are allowed to be accompanied by one guardian/Parent.

Allow CAs to operate their offices with at least 50% capacity: BCSG

April 7, 2021 16881 Views 3 comments Print

Bhayander CA Social Group (BCSG) has requested Municipal Commissioner of Mira Bhayandar Mahanagarpalika to advise the State Government to allow CAs to operate their offices with at least 50% capacity for facilitating timely compliances under diverse laws. Text of their representation is as follows:- BHAYANDER CA SOCIAL GROUP April 6, 2021 To, Hon’ble Municipal Commissioner […]

SOP to implement ‘Break the Chain – Micro Containment Zones’ in Mumbai

April 6, 2021 7404 Views 0 comment Print

MUNICIPAL CORPORATION OF GREATER MUMBAI No MGC/A/6181, dated 5th April 2021. Sub : SOP for implementation of the “Break the Chain – Micro Containment Zones” Copy of my D.O. letter to Commissioner of Police, Mumbai may kindly be perused. To ensure compliances of Micro-Containment Zones, following SOPs shall be followed in letter and spirit :- […]

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