The National Company Law Tribunal (NCLT), Principal Bench, New Delhi, delivered its order in Oriental Bank of Commerce Vs Vallabh Steel West Pvt. Ltd. (IA-2315 of 2023 IN Company Petition No. (IB) - ...
Form 26 Under the Income-Tax Act, 2025: Audit Obligations, Structural Changes and Year-Round Compliance for Tax Year 2026-27 This article addresses the complete replacement of Forms 3CA, 3CB and 3CD ...
Whether the assessee, a company incorporated and tax resident in Mauritius holding a valid Tax Residency Certificate (TRC), could claim exemption from Indian capital gains tax under Article 13(4) of ...
The Ministry of Corporate Affairs has stepped in with a timely compliance relief measure for companies required to file their Cost Audit Reports in XBRL format. Through General Circular No. 06/2026 ...
The common GST portal, operated through GSTN, regularly releases advisories to reflect new legal developments and to upgrade online compliance functionalities. In October 2026, three notable ...
Summary The Punjab and Haryana High Court's decision in Avneet Sharma Vs Union of India and Another firmly establishes that anticipatory bail applications ...
Summary The GST Council’s 57th meeting signals a shift towards a more targeted and proportionate criminal law framework under GST. Prosecution under ...
GST Amendments 2026: Post-Supply Discounts, Credit Notes, and Refund Rules Effective 1 November 2026
This article examines the recent amendments to the CGST Act, 2017 concerning the valuation of post-supply discounts, the issuance of credit notes, and the processing of GST refunds, which come into ...
Summary Swiggy Limited's Q2 FY2026 results present a company where the older food delivery segment has reached adjusted EBITDA profitability at INR 341 ...
Summary The ITAT Pune, in the case of Sahaj Seva Trust for Assessment Year 2014-15, has reaffirmed that the delayed submission of an audit report in Form ...
Summary The ITAT Delhi in B R Hospital Research Institute Vs ITO (ITAT Delhi) held that exemption under Section 11 cannot be denied merely because the ...
Summary The ITAT Rajkot, in the case of Medi Seva Sahakari Mandali Ltd. Vs ADIT (CPC) (ITAT Rajkot) for Assessment Year 2019-20, held that the CPC was ...
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