Negative net worth creates major interpretational challenges under Regulation 16 of SEBI LODR Regulations. This article explains the legal and mathematical issues involved in determining material subsidiaries.
The Companies Law Amendment Bill, 2026 proposes major reforms in corporate governance, compliance, and digital regulation. This article explains how the Bill aims to modernize India’s company law framework.
Differences between audited balance sheets and stock statements can significantly impact drawing power calculations. This article explains the major reconciliation issues every stock auditor must examine.
Small businesses and home-based sellers often wonder whether GST registration is compulsory for online sales. This guide explains the latest GST rules for websites, Instagram, WhatsApp, and e-commerce marketplaces.
MSMEs in Jammu and Kashmir continue to face auctions and asset seizures despite mandatory RBI restructuring safeguards. The article examines how recovery-driven banking practices are pushing small businesses toward collapse.
Filing Income Tax Return is not always linked to tax liability. This guide explains the transaction-based conditions under Section 139(1) that make ITR filing compulsory even for low-income taxpayers.
GST authorities have strengthened reconciliation checks, invoice validation, and ITC scrutiny for export refunds from 01-04-2026. Exporters must ensure accurate GST filings, LUT compliance, and document matching to avoid refund delays and notices.
The report highlights major investigations by CBI, ED, DRI, SFIO, and NIA into NEET paper leaks, bank frauds, betting apps, and terror financing. It shows how Indian agencies are expanding enforcement against organized financial and economic crimes.
The Karnataka High Court held that adjudication by the same officer who conducted the GST audit raises serious concerns of bias and violation of natural justice. The matter was remanded after directing that jurisdictional objections be decided before proceeding on merits.
The article explains how courts use the Gillette Defence to reject patent infringement claims when the accused product or process already existed as prior art. It highlights major rulings from India, the UK, Canada, and Europe that reinforce the principle that public knowledge cannot be monopolized.
