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Mandatory Valuation by Registered Valuer for Preferential Issue of Shares

January 5, 2026 2010 Views 3 comments Print

This article explains the mandatory requirement that only a registered valuer can determine share pricing for preferential issues.

Unexplained Cash Credits (Section 68): How to defend?

January 5, 2026 1938 Views 0 comment Print

This article explains how courts assess unexplained cash credits and why proper proof of identity, capacity, and genuineness can lead to deletion of additions.

Vague & Omnibus Allegations of Harassment Are Insufficient To Sustain A Criminal Conviction: HP HC

January 4, 2026 870 Views 0 comment Print

The issue was whether prosecution proved cruelty and abetment beyond doubt. The Court ruled that unspecified demands and inconsistent testimony cannot sustain guilt.

आरईआईटी निवेश का नया आयाम

January 4, 2026 435 Views 0 comment Print

यह लेख बताता है कि प्रॉपर्टी निवेश के जोखिमों के चलते आरईआईटी कैसे कम पूंजी और कम जोखिम के साथ रियल एस्टेट में निवेश का समाधान प्रदान करता है।

Interplay between GST Act and Prevention of Money Laundering Act, 2002

January 4, 2026 1482 Views 0 comment Print

The article explains that GST violations alone do not trigger PMLA unless they are connected to a scheduled predicate offence such as fraud or conspiracy under IPC.

Silver’s Strategic Pivot and Global Price Rally

January 4, 2026 2199 Views 0 comment Print

Silver prices have hit record highs as demand from solar, EVs, and AI outpaces stagnant mining supply. The key takeaway is silver’s shift from a precious metal to a strategic industrial asset.

Post-IBC Approval GST Demands Declared Without Jurisdiction

January 3, 2026 909 Views 0 comment Print

The judgment quashed GST demands raised after resolution plan approval for earlier periods. It reinforces that authorities must submit claims during CIRP or lose the right to recover.

ITC Reclaim Ledger & RCM Ledger – What Professionals Must Watch Now

January 3, 2026 1383 Views 0 comment Print

The GST system has moved to strict ledger-based validation of ITC claims. Excess or unsupported ITC will now result in GSTR-3B filing blocks and possible cash liability.

Section 194T Liability of Firms To Deduct TDS On Payments To Its Partner

January 2, 2026 18492 Views 3 comments Print

From FY 2025–26, partnership firms must deduct 10% TDS on specified payments to partners once the ₹20,000 threshold is crossed, with strict timelines for deduction and reporting.

Step-by-Step Guide to Trademark Registration in India

January 2, 2026 5475 Views 0 comment Print

Learn the complete trademark filing process, from class selection to handling objections. Key takeaway: Proper preparation ensures smooth registration and avoids costly delays.

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