Latest Articles
Step-by-Step Procedure for Incorporation of a Limited Liability Partnership
Corporate Law : A detailed guide to LLP incorporation covering RUN-LLP, Form FILLIP, Form LLP-3, required documents, CRC approval and post-incorpo...
Work in Progress Verification: Why WIP Is Blind Spot in Inventory Control
CA, CS, CMA : The article explains why WIP is difficult to verify, highlights common verification issues, and outlines practical steps for meani...
State Cannot Use Bulldozer Action as Punishment Against Accused: Allahabad HC
Corporate Law : Allahabad HC quashed demolition proceedings, adopted Supreme Court directions, and issued further directions governing demolition ...
Section 129 GST Detention Procedure & Karnataka HC Safeguards for Genuine Taxpayers
Goods and Services Tax : Explains Section 129 GST detention procedure, CBIC Circular No. 41/15/2018-GST and Karnataka HC guidance on route deviation and va...
Ledger Illusion: 18% GST Interest Applies Despite Cash & ITC Balance: Section 50(1)
Goods and Services Tax : Explains Section 50, Rule 88B and Notifications 39/2021, 14/2022 and 12/2024 on GST interest, ITC, delayed payments and later-peri...
Latest News
ICSI Invites Online Applications for 20 Executive Assistant Posts Across India
CA, CS, CMA : ICSI has announced recruitment for 20 Executive Assistant posts, with online applications open from 22 July to 12 August 2026 and ...
CCPA Initiates Against 41 Restaurants for Default Service Charge
Corporate Law : CCPA begins action against 41 restaurants over default service charges, citing consumer complaints, 2022 Guidelines and the Consum...
India–UK CETA to Strengthening Bilateral Trade and Investment
Finance : India–UK CETA comes into effect with market access, tariff concessions, services commitments, mobility provisions and sector-spe...
Appeal Restored as ITBA Upload Alone Is Not Valid Section 282 Service: ITAT Bangalore
Income Tax : ITAT Bangalore restored the appeal after holding that mere upload of an order on the ITBA portal is not valid service under Sectio...
ICAI Warns Against Unauthorized Access Attempts to Digital Platforms
CA, CS, CMA : ICAI reported repeated unauthorized access attempts, reiterated its zero-tolerance policy on cybercrime, and advised users to use ...
Latest Judiciary
CIT cannot Cancel Section 12A Registration Before Section 12AA(3) Insertion: SC
Income Tax : Supreme Court held the CIT had no power to cancel Section 12A registration before 01.10.2004, restored the ITAT order and set asid...
Section 148 Notice Uploaded After Limitation Time-Barred: Calcutta HC
Income Tax : Calcutta High Court held that a Section 148 notice uploaded after the limitation period was time-barred and dismissed the Revenues...
Gujarat HC Upholds Section 148 Reopening Based on Fresh Survey Material
Income Tax : Gujarat High Court upheld reassessment under Sections 147 and 148, holding that fresh survey material and statements constituted t...
Madras HC Upholds Additions Based on Corroborated Loose Sheets
Income Tax : Madras High Court upheld additions based on corroborated loose sheets, rejected telescoping and business stock claims, and dismiss...
Madras HC Remands Section 74 GST Assessment with 10% Pre-Deposit
Goods and Services Tax : Madras HC quashed Section 74 GST assessment orders and remanded the matter, subject to 10% deposit of disputed tax and filing of r...
Latest Notifications
SEBI Revises Certification Requirements for Specialized Investment Fund Distributors
SEBI : SEBI replaces SIF distributor certification norms with NISM Series V-D, provides a transition till existing Series XIII certificat...
SEBI Operationalises ISIN-Level Freeze of Promoter Holdings During Buy-Back
SEBI : SEBI's 21 July 2026 circular implements ISIN-level freezing of promoter holdings during buy-backs and requires depositories to est...
IFSCA Issues Framework on Capital Relief & Prudential Norms for Factoring Transactions in IFSC
Finance : IFSCA's 21 July 2026 circular introduces capital relief, risk-weight treatment and prudential norms for factoring transactions by ...
ICAI Board Reprimands CA for Client Solicitation and Audit Ethics Breach
CA, CS, CMA : ICAI reprimanded a chartered accountant after finding professional misconduct involving solicitation of work and audit acceptance ...
BCI Directs Immediate Implementation of Social Media & Digital Ethics Circular
Corporate Law : BCI directs State Bar Councils and law colleges to immediately implement its Circular on social media conduct, digital ethics and ...
Latest Downloads
FAQs
Know the FLA Return filing requirement under FEMA, due date, FLAIR portal process, reporting rules, revisions and key compliance requirements.
FAQ document explains SIT status, possible CBI/ED investigations, relevant BNS provisions, PMLA aspects, and investigative framework for alleged donation theft.
PIB issues a detailed FAQ on the Ethanol Blended Petrol Programme covering policy evolution, E20 rollout, vehicle compatibility, pricing and global practices.
NSE FAQs explain Regulation 42 Record Date filing, NEAPS submission, timelines, rights issue requirements and compliance under SEBI (LODR) Regulations.
Udyam Registration is a Central registration issued by the Ministry of MSME and is valid in all States and Union Territories. No separate State-wise registration is required.
