This case study examines if the ROC can prosecute a company for filing defaults under the Companies Act if the company rectifies the issue within 30 days of receiving a notice.
This case study examines the validity of a Resolution Professional’s actions under the IBC, 2016. It analyzes if an RP can convene a meeting based on a request from a CoC member with less than 33% voting rights and if a notice of less than 24 hours is legally permissible.
This case study examines if SEBI can forfeit an open offer escrow account for non-compliance with the Takeover Regulations, and details the conditions for the release of these funds.
Explore how greenwashing undermines India’s ESG framework. This summary examines regulatory gaps, legal challenges, and the need for stronger laws to ensure transparency and trust.
Stay ahead in the Indian stock market. Learn how to track upcoming IPO dates, subscription windows, and essential data with a reliable IPO calendar.
Supreme Court cancels bail granted by Karnataka HC to actor Darshan and others in Renukaswamy murder case, holding that celebrity status cannot override rule of law.
Introduction When I wrote an article on this topic last year, for the very first time, I stated that rebate was not being allowed from 5th June 2024. After that, I received many mails and comments asking what happened to the writs or appeals on it. Later, we taxpayers won that appeal in the High […]
Explore rules of agricultural income taxation in India. This guide clarifies how agricultural income is defined, what qualifies as tax-exempt, and how it impacts your tax liability.
Executive Summary: Construction contracting in India spans EPC, turnkey, design–build, BOT/BOOT service concessions, real estate development and long‑term project management consulting. Accounting for these arrangements has historically been governed by Accounting Standard (AS) 7 “Construction Contracts” under Indian GAAP and, for Ind AS reporters, by Ind AS 115 “Revenue from Contracts with Customers” read with relevant […]
A summary of the Punjab State Development Tax Act, 2018, as amended in 2025, covering key definitions, tax rates, compliance rules, penalties, and payment requirements.