Latest Articles
Ecofeminism and the Law: Women, Nature and Structural Violence in India
Corporate Law : The article explains how ecofeminism connects environmental exploitation with gender-based domination and violence. It argues that...
What is Income Tax Form 157 and Who Needs to File It?
Income Tax : Form 157 under the Income-tax Act, 2025 is not required for every person leaving India. The requirement applies only in limited ca...
Interpretation and Relevance of Aspect Theory In Tax Laws
Corporate Law : Courts have held that distinct aspects of a single transaction may be taxed separately without creating constitutional conflict. T...
Jharkhand HC Orders Probe Into 262 Custodial Death Cases
Corporate Law : The Jharkhand High Court ordered an enquiry after finding that judicial inquiries mandated under Section 176(1-A) CrPC were not co...
Analysis of Composition Levy under Section 10 of CGST Act, 2017
Goods and Services Tax : This article explains the composition levy scheme under Section 10 of the CGST Act, including eligibility, tax rates, compliance o...
Latest News
SEBI Proposes API-Based STP Framework
SEBI : SEBI has proposed replacing the centralized STP Hub with direct API-based connectivity between STP Service Providers to reduce lat...
SEBI Proposes Relaxation in Call Recording Rules for Institutional Clients
SEBI : SEBI has proposed exempting Research Analysts from maintaining call recordings for institutional investors, citing their sophistic...
IBBI Issues 2026 Guidelines for Insolvency Professional Appointments
Corporate Law : 2026 Guidelines streamline selection of Insolvency Professionals for IRP, RP, Liquidator, and Bankruptcy Trustee roles, ensuring t...
RTI Filed Seeking Mamata Banerjee’s Advocate Enrolment & Practising Status Before BCI
Corporate Law : An RTI application sought details regarding enrolment, certificate of practice, and practising status under the Advocates Act, 196...
CCPA Penalises Coaching Institutes for misleading advertisements
Corporate Law : The CCPA imposed penalties on coaching institutes after finding that advertisements highlighted successful candidates while hiding...
Latest Judiciary
Bail Prevails Over UAPA Bar in Long Incarceration Cases: SC
Corporate Law : The Supreme Court held that constitutional courts can grant bail in UAPA cases where prolonged incarceration and delayed trial vio...
Section 56(2)(x) Not Applicable Before 01.04.2017: ITAT Delhi
Income Tax : ITAT Delhi held that Section 56(2)(x) could not be applied to property transactions relating to Assessment Year 2017-18 because th...
ITAT Allows Section 54B Deduction as Agricultural Land Was Purchased Within Two Years
Income Tax : The ITAT Dehradun held that exemption under Section 54B cannot be denied merely for non-deposit in the Capital Gains Account Schem...
ITAT Allows TDS Credit as Denial Was Due to Inadvertent Omission by AO
Income Tax : ITAT Delhi held that lawful TDS credit cannot be denied merely because the Assessing Officer overlooked an earlier rectification o...
SC Refuses to Disturb HC Decision Quashing Income Tax Search Over Invalid Satisfaction Note
Income Tax : The Supreme Court dismissed the Revenue’s challenge to the Bombay High Court ruling that quashed a Section 132 search action for...
Latest Notifications
SEBI Revises Monthly Cumulative Report Format for Mutual Funds From June 2026
SEBI : SEBI has modified the Monthly Cumulative Report format for mutual funds following the introduction of new scheme categories. The r...
RBI (Commercial Banks – Classification, Valuation, and Operation of Investment Portfolio) Second Amendment Directions, 2026
Fema / RBI : RBI has abolished the mandatory Investment Fluctuation Reserve requirement for commercial banks following changes in market risk a...
RBI (Small Finance Banks – Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026
Fema / RBI : RBI has amended Investment Fluctuation Reserve norms for Small Finance Banks after identifying operational difficulties in maintai...
RBI (Payments Banks – Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026
Fema / RBI : RBI has amended Investment Fluctuation Reserve norms for Payments Banks after identifying operational challenges in maintaining IF...
RBI (Local Area Banks – Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026
Fema / RBI : RBI has abolished the Investment Fluctuation Reserve requirement for Local Area Banks following changes in prudential and market r...
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FAQs
Section 56 of Companies Act, 2013 requires execution of a proper instrument of transfer for transfer of interest of a member in a company not having share capital. Instrument must be executed by or on behalf of both transferor and transferee and delivered to company
ICAI clarified that ITC wrongly reversed under Table 4(B)(1) instead of Table 4(B)(2) can still be reclaimed within statutory timelines. The FAQs explain how taxpayers can rectify such reporting errors through future GSTR-3B adjustments.
The FAQs explain how the 60 Tax Audit assignment ceiling will operate through the UDIN system from 1 April 2026. ICAI clarified which audit forms will count toward the limit and how assignments across firms, branches, and revised reports will be treated.
FAQs on SEBI – IVCA Annual Activity Report (AAR) is Prepared with reference to SEBI (Alternative Investment Funds) Regulations, 2012 and SEBI Master Circular for AIFs dated May 07, 2024. Annual Activity Report (“AAR”) introduced by SEBI in consultation with IVCA is a significant step towards standardized and granular reporting by Alternative Investment Funds (“AIFs”). The […]
The article explains that architectural, accommodation, and related immovable property services are governed by Section 12(3) of the IGST Act. It clarifies that the place of supply is linked to the property location rather than the recipient’s location.
