Supreme Court ruled that property registration alone doesn’t grant legal ownership, emphasizing due diligence, full payment, and valid title in transactions.
Understand Sections 89 and 90 of the Companies Act, 2013, focusing on legal ownership declarations and significant beneficial ownership disclosures for corporate transparency.
Delhi High Court upholds phone interception for large-scale corruption cases, citing public safety and economic impact. A ruling against a bribery accused.
Understand Section 43 of the IBC, covering preferential transactions, antecedent debt, look-back periods for related and unrelated parties, and exclusions.
Allahabad HC rules no CGST/UPGST penalty for delayed e-way bill generation if no tax evasion intent and bill generated before detention.
SEBI’s revised circular, effective September 1, 2025, standardizes minimum disclosures for Related Party Transactions (RPTs) requiring Audit Committee and shareholder approval, enhancing transparency for listed entities.
A Mumbai Tribunal ruled that CSR donations, while not business expenses, are deductible under Section 80G if made to eligible institutions, reaffirming CBDT guidance.
Section 31 of IBC governs resolution plan approval by NCLT, making it binding on all stakeholders. It covers viability checks, moratorium cessation, record submission, and post-approval compliance.
1. Introduction to Duty Credit Scrips (DCS) Duty Credit Scrips (DCS) are export promotion incentives granted by the Government of India under the Foreign Trade Policy (FTP) 2015-20. These scrips are issued under schemes such as: MEIS (Merchandise Exports from India Scheme) SEIS (Service Exports from India Scheme) RoDTEP (Remission of Duties and Taxes on […]
SEBI’s 2025 Master Circular consolidates guidelines for Research Analysts, covering qualifications, NISM certification, deposit requirements, AI tool usage, and fee structures.