PRGI Title Verification is the first legal step for starting newspapers, magazines, and journals in India. The process ensures that publication titles are unique and compliant with the new digital registration framework.
The IBC (Amendment) Act, 2026 introduces CIIRP as a faster and proactive insolvency mechanism for early-stage financial stress. The reform shifts India’s insolvency framework from post-default recovery to preventive restructuring.
The Corporate Laws (Amendment) Bill, 2026 proposes sweeping reforms to improve corporate governance, digital compliance, and global integration. The Bill aims to simplify regulations while strengthening accountability and investor confidence.
The article highlights how Central GST enforcement practices such as repeated summons, searches, and arrests resemble old Customs-style investigations. It argues that excessive enforcement is creating hardship for small taxpayers and weakening confidence in GST administration.
The article examines whether ITC on solar power generating plants is available when electricity is used captively for manufacturing taxable goods. It explains why captive consumption may not qualify as exempt supply under GST law.
Taxpayers filing GST refunds under the new Annexure-B utility are encountering duplicate data and “JSON has no data” errors during upload. GSTN reportedly acknowledged that many issues are linked to formatting and system validation problems.
The article explains how buy-back taxation shifted from company-level tax to shareholder taxation under the Finance Act, 2024 and Income-tax Act, 2025. It also discusses additional tax implications for promoters under Section 69(2).
The Bombay High Court held that assignment of leasehold rights in immovable property is a transfer of benefits arising from immovable property and not a supply of services under GST. The ruling clarifies that such transactions fall outside Section 7 read with Schedule II of the GST Act.
The article explains why advertisement expenses for brand building remain deductible under Section 37. Courts have consistently ruled that brand promotion does not create an enduring capital asset or goodwill.
The article explains how the Andhra Pradesh High Court ruled that transfer of an entire business undertaking as a going concern does not constitute ordinary taxable supply under Section 7 of the CGST Act.
