This article examines conflicting judicial views on whether capital gains exemption is available when a new residential house is purchased in the name of a spouse or family member. It explains that while several High Courts have adopted a liberal approach, the issue remains unsettled due to the absence of a Supreme Court ruling.
The Delhi High Court ruled that the use of registered trademarks as keywords in Google Ads amounts to use under the Trade Marks Act. However, such use alone does not automatically establish infringement.
The Calcutta High Court held that a business has no legal right to compel ChatGPT to display its links or promote its platform. The Court refused interim relief after finding no prima facie legal right or intellectual property infringement.
The article explains that while the government has statutory powers to regulate Telegram, a blanket ban may be unconstitutional if less restrictive alternatives are available. It highlights the Supreme Courts proportionality doctrine as the governing standard.
The Income Tax Department is using AI, data analytics, AIS, and PAN-based verification to identify incorrect HRA exemption claims. The article explains common reasons for scrutiny, new compliance requirements, and ways to avoid rejection.
Small GST compliance errors can result in late fees, interest, blocked ITC, and penalties. This guide explains the five most common mistakes and practical steps to avoid costly consequences.
ICSI has requested the MCA to grant compliance relaxations following technical disruptions caused by the Data Centre fire. The proposed reliefs include filing extensions, protection from penalties, and operational support for affected stakeholders.
From April 1, 2026, PAN holders travelling abroad must submit Form 156 under the Income-tax Act, 2025. Learn the filing process and rules.
SEBI cautioned investors against trading unlisted public company securities on electronic platforms that are not recognized by the regulator. It reiterated that only recognized stock exchanges are authorized to facilitate securities trading.
GSTN has made Ship-to GSTIN conditionally mandatory in specified e-Invoice and e-Way Bill workflows. The change introduces stricter validations to improve data accuracy and compliance from 1 August 2026.
