Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 07-Feb-2026 -- CA. Shanu Agarwal - A Practical GST Point Many Builders and Developers Overlook (80-20 Rule)—And End Up Paying For 07-Feb-2026 -- CA. Umesh Kumar Vyas - The Anatomy of Provisional Attachment—A Comprehensive Analysis of Sections 78, 79, and 83 07-Feb-2026 -- CA. Deepak Harwani - Overriding Effect of Section 16(2) of CGST Act, 2017 03-Feb-2026 -- Depreciation - Depreciation Under Section 32 : Why Does Legal Ownership Continue to be the Decisive Test 03-Feb-2026 -- Business Expenditure - Non-Compete Fee—Whether a Revenue or Capital Expenditure 03-Feb-2026 -- Reassessment - Income Verification : Permissible Under Section 148A of 1961 Act / 281 of 2025 Act ? 29-Jan-2026 -- Renewable Energy -- Solar Power Investments - Why Rajasthan is a Premier Destination for Utility—Scale Solar Power Investments 29-Jan-2026 -- SEBI -- Regulating Influencers - SEBI’s Tightening Grip on Influencers & Finfluencers—Legal Boundaries & Penalties 29-Jan-2026 -- Capital Gains - Section 54F Requires a Complete Residential House—No Pro-Rata Exemption for Mixed-use Occupancy of Properties 29-Jan-2026 -- International Taxation - Non Transferable Rights to Only Access, View and Use Without Copyright Payments by Indian Counterpart to AE did not Constitute Royalty Payments to Attract International Transaction Taxation : Netflix Entertainment Services India LLP Case 29-Jan-2026 -- Budget, 2026 - The Budget 2026 : What to Expect 21-Jan-2026 -- CA. Umesh Kumar Vyas - The Judicial Shield : Reconciling Section 16(2)(c) with the Rights of Bona Fide Taxpayers 21-Jan-2026 -- CA. Satyadev Purohit - No Invoice Raised Against Services Received from Employees of Overseas Company—Value of Supply 21-Jan-2026 -- CA. Deepak Harwani - Conflict of Section 122 with Section 74—Analysis of Judgement in Patanjali Ayurveda Ltd. 21-Jan-2026 -- Bhuwan Prakash - Confirmation of Demand after Initiation of Corporate Insolvency Resolution Process—Validity of 21-Jan-2026 -- ACS. Shruti Phophaliya - Issuance of Show Cause Notice Under Section 74 Regarding the Matter Already Adjudicated in Favour of Assessee—Validity of 20-Jan-2026 -- Reassessment - Notice to a Non-Existent Company is Invalid 20-Jan-2026 -- Black Money - The Paradigm of Global Assets : Navigating Schedule FA and the Black Money Act 20-Jan-2026 -- Penalty Under Section 271B - Penalty Under Section 271B Whether Justified where Penalty for Non-Maintenance of Books of Account Already Levied 14-Jan-2026 -- CA. Shanu Agrawal - Exports Under GST : A Grounded and Practical Analysis of IGST Route vs. LUT Route 09-Jan-2026 -- CS. Shruti Taparia - Bridging the Gap : Balancing UPI Growth with GST Compliance 09-Jan-2026 -- D.K. Saxena - Issuance of Single Show Cause Notice Covering Multiple Financial Years—Validity of 09-Jan-2026 -- CA. Pranay Sharad Jajodia - Hostel Owners Finally Win : The Supreme Court’s Game-Changing GST Decision 09-Jan-2026 -- ACS. Shruti Phophaliya - Tax Collected by Supplier But Not Deposited—Taking Action Against Supplier Under Section 76 vs. Denial of ITC to Purchaser 09-Jan-2026 -- CA. Satyadev Purohit - Can Refund of Unutilised ITC Balance be Claimed Upon Closure of Business 08-Jan-2026 -- Financial Statement—Acknowledgement of Debt - Entry in Balance Sheet Constitutes a Valid Acknowledgment of a Debt 08-Jan-2026 -- Rectification of Mistake - Rectification of Mistake—Whether a Power to Review or Rectify ? 08-Jan-2026 -- International Taxation - No ad hoc Addition Without Solid Grounds 08-Jan-2026 -- Capital Gains - Allowability of Portfolio Management Service Fee While Computing Income From Capital Gains 05-Jan-2026 -- Delay in Filing Form - Undeliberate Delay in filing Form 10B should not Disentitle an Exemption 05-Jan-2026 -- Relinquishment/Extinguishment of Rights - Whether Reduction in Share Capital will Tantamount to Relinquishment/Extinguishment of Rights under Section 2(47) of the Income Tax Act, 1961 ? 05-Jan-2026 -- Brief Introduction - Labour Law Reforms in India : A Brief Guide to Four New Codes 05-Jan-2026 -- Anti-Bribery Questionnaires - Reviewing and Administering Anti-Bribery Questionnaires in India 05-Jan-2026 -- Related Party Transactions - Discussion on Section 188 of the Companies Act, 2013 22-Dec-2025 -- V.N. Damodar - Recovery of GST Demand Before Expiry of Normal Period for Filing Appeal—Validity of 22-Dec-2025 -- CA. Pranay S. Jajodia - Supreme Court’s Landmark Ruling on GST and Customs Arrests : A New Balance Between Revenue Enforcement and Personal Liberty 22-Dec-2025 -- ACS. Shruti Phophaliya - Quoting Document Identification Number on GST Notices and Orders : The Mandate of Digital Integrity 22-Dec-2025 -- CA. Satyadev Purohit - Six Months Return not Pending at the Time of Passing Order of Cancellation of Registration—Validity of Cancellation of Registration 17-Dec-2025 -- TDS - Whether TDS Under Section 194H is Applicable on Telecom Companies in Case of Sale of Prepaid SIM Cards or Recharge Vouchers? 17-Dec-2025 -- Registration of Trust - Denial of Registration of Trust by Invoking Provision of Section 13—Whether Justified 17-Dec-2025 -- Economic Transformation - Game-Changer : The Economic Transformation of India’s Sports Eco-system 17-Dec-2025 -- International System of Base Units - The Base Unit of Weights and Measures : Foundational Significance in Legal and Financial Frameworks 17-Dec-2025 -- SEBI -- Social Stock Exchange - Listing of Social Stock Exchanges—Revised Norms 17-Dec-2025 -- Woman Director - All About Woman Director under Companies Act 2013 11-Dec-2025 -- Akhilesh Kumar Sah - Transport of Goods with Expire E-Way Bill—No Penalty Leviable where There is No Malafide Intent to Evade Tax 11-Dec-2025 -- Narendra Kumar - Interest Under Section 50(1) for Late Filing of GSTR-3B When Tax Paid Within Due Date 11-Dec-2025 -- CA. Satyadev Purohit - Excess Stock Found at Business Premises of Assessee—Validity of Proceeding under Section 130 11-Dec-2025 -- CA. Deepak Harwani - GST Liability on Foreign Service Providers : Key Judicial Developments and Critical Insights 11-Dec-2025 -- D. Ramachandra Rao - Can Appellate Authority Remand the Matter Back to the Lower Authority 11-Dec-2025 -- ACS. Shruti Phophaliya - Proceedings Under Section 74 Cannot Be Initiated Merely on Ground of Non-Payment of GST—CBIC’s Instruction 11-Dec-2025 -- CA. Deepak Harwani - GST on Canteen Services Provided by Employer to Employees 11-Dec-2025 -- Narendra Kumar - Secondment of Employee—Treatment Under GST 11-Dec-2025 -- Prayag Narain - Time Limit of 60 Days for Filing Return for Deemed Withdrawal of Best Judgment Assessment—Whether Mandatory or Directory 11-Dec-2025 -- CA. Satyadev Purohit - Adjudication Order Passed Without Granting 30 days Time to File Reply—Validity of 06-Dec-2025 -- Income Tax Act, 2025 - Copy Paste and Missing The Big Picture—Income Tax Act, 2025 06-Dec-2025 -- Income Tax Relief - The Continuity Principle in Tax Relief : Section 89A and the Non-Repetitive Nature of Form 10EE 06-Dec-2025 -- Corporate Taxation - Tax Rate on Long Term Capital Gain in Case of Companies Opting for Lower Tax Regime 05-Dec-2025 -- Transfer of Case to Another Jurisdiction - Opportunity of Personal Hearing Whether Necessary Before Transfer of Case to Another Jurisdiction 05-Dec-2025 -- Black Money (UFIA) Act, 2015—Scope of - Scope of the Black Money (UFIA) Act, 2015 : Exclusion of Legitimate and Inherited Foreign Assets 05-Dec-2025 -- Income Tax Act - PAN - When a PAN is Cancelled and Intimated the same to the Department, the Proceedings in respect of Cancelled PAN can be taken upto the Cancellation Date of it in a new PAN Taken by same Assessee 05-Dec-2025 -- New Labour Codes Overview - Over View of New Labour Codes effective from 21/11/2025 05-Dec-2025 -- Advocate Summoning During Investigation - No Summoning of Advocate in Respect to Professional Duties Except for Participating by Him in a Crime Which is Beyond his Professional Duty 05-Dec-2025 -- Environmental Laws - Framework for Sustainable Urban Development - Greening the Skyline : Legal Frameworks for Sustainable Urban Development in India 05-Dec-2025 -- Conversion of Share Capital - Conversion of Unissued Preference Capital to equity capital—Procedure Involved 05-Dec-2025 -- SEBI -- IPOs - SEBI—Relaxation of Norms for Big Sized IPOs 21-Nov-2025 -- Income Tax Act, 2025 - Deep Dive Into Income Tax Act, 2025 21-Nov-2025 -- Capital Gains - Oral Gifts and Ownership Under Section 54F : A Liberal Interpretation Rooted in Family Custom 21-Nov-2025 -- Income from Business or Profession - Applicability of Section 43CB Vis-a-Vis Real Estate Developer 19-Nov-2025 -- Manufacture - Manufacture : Essential Features for It 19-Nov-2025 -- House Property - Income from House Property—Income Tax Act, 2025 19-Nov-2025 -- Corpus Donations - No TCS on Compounding Fee Received from Illegal Miners 19-Nov-2025 -- Digital Personal Data Protection Act, 2023 -- Third Party Risk - Guardians of the Digital Chain : Redefining Third-Party Risk in the Age of Data Trust 19-Nov-2025 -- LLP -- Annual Filing - Annual Filing of LLPs—Overview 19-Nov-2025 -- Conversion of Loan - Conversion of Loan into Shares—Legal Framework 19-Nov-2025 -- Consolidated Financial Statements - Overview of Consolidated Financial Statements 12-Nov-2025 -- Vishambhar Dayal - Taxation of Intermediaries Serving Clients Outside India 12-Nov-2025 -- Akhilesh Kumar Sah - Negative Blocking of ITC Not Allowed Under Rule 86A 12-Nov-2025 -- CA. Deepak Harwani - Treatment of Freight, Packaging and Other Ancillary Charges in the Textile Industry 12-Nov-2025 -- CS. Sumitra Sharma - Critical Analysis of Section 74 : Beyond Its Legislative Intent 12-Nov-2025 -- ACS. Shruti Phophaliya - Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 : Authorized Representative and Dress Code 05-Nov-2025 -- Chargeability of Interest - Taxability of Interest 05-Nov-2025 -- Income from Other Sources - Public Auction Sales and Section 56(2)(x) : Auction Price as the Measure of Fair Market Value 05-Nov-2025 -- Private Trusts - Maximum Marginal Rate In Case of Discretionary Trust Vis-a-Vis Surcharge—Recent Judicial Development 30-Oct-2025 -- Corpus Donations - Corpus Donations and the Bar on Dual Exemption : A Statutory and Judicial Dissection 30-Oct-2025 -- Deduction Under 80G - Direct Payment to Supplier Whether Constitutes “a Sum of Money” for Purpose of Deduction Under Section 80G 30-Oct-2025 -- Agricultural Income - Classification of Land as Agricultural in Revenue Records as well as for Income Tax Purposes not only Decisive Factor 30-Oct-2025 -- Corporate Malfeasance - Multifaceted Repercussions - Beyond the Balance Sheet : The Cascading Impact of Corporate Fraud on Stakeholders and Economic Systems 30-Oct-2025 -- Punishment for Fraud - Provisions on Sections 447 and 448 of the Companies Act, 2013 30-Oct-2025 -- Directors Report - Directors’ Report for 2024-25 : Latest Changes to be Incorporated 30-Oct-2025 -- Differential Voting Rights - DVR Shares & Listed Entities : Exploring the Legal Boundaries in India 23-Oct-2025 -- ACS. Shruti Phophaliya - Refund of Accumulated Input Tax Credit on Discontinuation of Business—Allowability of 23-Oct-2025 -- CS. Sumitra Sharma - Comprehensive Analysis of Different Levels of Authorities and Their Jurisdiction Under GST Law 23-Oct-2025 -- CS. Shruti Taparia - Judicial Review of Power to Arrest Under The CGST Act, 2017 : A Constitutional Imperative 17-Oct-2025 -- TDS - Section 194-O and Digital Platforms : Distinguishing Users from Operators 17-Oct-2025 -- Income from Undisclosed Sources - Unexplained Watches in Tax Law : Section 69 vs. Section 69A Puzzle 17-Oct-2025 -- Exemption to Political Parties - Exemption to Political Party Whether Available Where Return of Income Filed Belatedly 15-Oct-2025 -- Set off of Accumulated Losses - Set-Off of Accumulated Losses in Co-Operative Bank Amalgamations : An Analysis of Section 72AB 15-Oct-2025 -- Deductions - Interest on Perpetual Debt : Deductibility Under Section 36(1)(iii) 15-Oct-2025 -- Assessment - When There is no Variation by TPO, Draft as Well as Final Assessment Order is not Sustainable 15-Oct-2025 -- IBC -- Commercial Convenience Over Legal Obligations - Commercial Convenience Cannot Trump Legal Obligations: Reaffirming the Primacy of Law in Corporate Insolvency 15-Oct-2025 -- SEBI -- Appointment of Secretarial Auditor - Appointment of Secretarial Auditor for Listed Companies—New Dictate of SEBI 15-Oct-2025 -- Conversion - Conversion of the Private Company into Limited Liability Partnership—Practices and Provisions 10-Oct-2025 -- ACS. Shruti Phophaliya - Interplay Between Principles of Natural Justice and Section 161 of CGST Act, 2017 10-Oct-2025 -- CS. Sumitra Sharma - Place of Supply of Intermediary Service—An Overview 10-Oct-2025 -- CS. Pradeep Vyas - Whether Dropping of Proceedings Under Section 74 Would Ipso Facto Abate the Proceedings Under Section 122—Analysis in View of Allahabad High Court Judgment in Patanjali 06-Oct-2025 -- TDS - TDS Under Section 194J and not Under Section 192 Where Appointment of Consultants not Created any Employer-Employee Relationship 06-Oct-2025 -- TDS - Credit for TDS Vis-a-Vis Legal Heir 06-Oct-2025 -- Capital Gains - Exemption Under Section 54 and Spouse-to-Spouse Transactions : Legislative Intent, Judicial Trends, and Compliance Safeguards 30-Sep-2025 -- Rectification - Scope and Limitations of Rectification Under Section 154 : Addressing Incorrect Assessment Sections 30-Sep-2025 -- Capital Assets - Personal Effects must be for Personal Use for being Excluded from the Definition of the term "Capital Assets" 30-Sep-2025 -- Definition of Income - Government Scheme -- Waivers and the Income Tax Net : An Analysis of section 2(24)(xviii) 30-Sep-2025 -- Information Technology -- Data Privacy - Data Privacy and Compliance in Corporates 30-Sep-2025 -- Power of the Board - An Analysis of the Board’s Powers Under Section 179 of the Companies Act, 2013 30-Sep-2025 -- Registered Office - Can a Virtual Office Become Registered Office of a Company 18-Sep-2025 -- Belated Returns - Section 139(4) and the Myth of Non est : A Judicial Rebuttal to Administrative Overreach 18-Sep-2025 -- Wedding Gifts - Wedding Gifts Receipts on Marriage not Taxable 18-Sep-2025 -- IPR -- Trademark - Trademark Registration Made Easy : A Practical Guide for Indian Businesses 18-Sep-2025 -- Financial Statement -- Acknowledgement of Debt - Entry in Balance Sheet Constitutes a Valid Acknowledgment of a Debt 18-Sep-2025 -- Annual Filing of Returns - MCA V3 Portal Revolutionizes Annual Filing : Major Changes to Forms MGT-7A & AOC-4 for 2025 Compliance 18-Sep-2025 -- ESOPs - Issue of ESOP : Law and Procedure Involved 09-Sep-2025 -- CS. Shruti Taparia - Dropping of Proceedings Under Section 74 Does not Automatically Abate Proceedings Under Section 122 of CGST Act : Allahabad High Court 09-Sep-2025 -- D.K. Saxena - Power of Appellate Authority Under GST Law—An overview 09-Sep-2025 -- CS. Sumitra Sharma - Refund of Compensation Cess on Export Made with Payment of Tax 09-Sep-2025 -- ACS. Shruti Phophaliya - Right of Assessee Cannot Be Treated as Abandoned Upon Payment of Penalty under Section 129 for Release of Goods : Supreme Court’s Verdict 09-Sep-2025 -- CA. Satyadev Purohit - Refund Allowed by Appellate Authority—Withholding of Refund by Department Without Challenging Appellate Order 05-Sep-2025 -- Agricultural Income - Mushroom Cultivation in Trays—Whether Same Constituted Agricultural Income 05-Sep-2025 -- Service of Notice - Service of an Order on a CA Does not Constitute a Valid Service 05-Sep-2025 -- Lawyer’s Chamber—Rates of Electricity and Municipal Taxes - Whether Commercial Rates for Lawyers’ Chamber can be Charged for Electricity and Municipal taxes ? 05-Sep-2025 -- Salary - Limit of Income of Specified Employee Under Section 17(2)(iii)(c) and Limit of Gross Total Income for Purpose of Clause (vi) of Proviso to Section 17(2) Specified Recently 01-Sep-2025 -- International Taxation - Where the Premises are at the Disposal of the Enterprise and are Used for Conducting its Core Business Functions, it Can Constitute a PE 01-Sep-2025 -- Books of Account - Diaries as Books of Account Under Section 2(12A) : When Informal Records Can Trigger Additions/Formal Tax Consequences Can Follow 01-Sep-2025 -- Taxation of ESOPs - Revisit into ESOP Taxation Post Removal of Indexation 01-Sep-2025 -- Digital Economy -- Protection of Consumer Rights - E-Commerce and The Law : How Consumers Rights are Protected 01-Sep-2025 -- Sexual Harrasment of Women Act - SHE Box and Its Registration 01-Sep-2025 -- Companies Act, 2013 -- Committees - Committees in a Company—Requirements, Appointment, Formation, Meeting, etc. 01-Sep-2025 -- SEBI -- Jane Street Order - SEBI Interim Order on Jane Street 22-Aug-2025 -- ACS. Shruti Phophaliya - Comprehensive Analysis of Split Payment Mechanism Under the GST Regime 22-Aug-2025 -- CS. Shruti Taparia - Simplification of GST Registration Process vis-a-vis CBIC Instruction No. 03/2025-GST 22-Aug-2025 -- CS. Pradeep Vyas - An Overview of GST Appellate Tribunal (Procedure) Rules, 2025 14-Aug-2025 -- Capital Gains - To Index or Not To 14-Aug-2025 -- Annual Letting Value - Municipal Rateable Value as the Benchmark for ALV : Judicial Rejection of Retrospective Rent Estimation in Property Taxation 14-Aug-2025 -- Assessment Order - Reference to an Incorrect Provision by AO : Whether Beneficial to the Assessee ? 14-Aug-2025 -- Consumer Protection - Misleading Advertisements & Role of CCPA & ASCI in India 14-Aug-2025 -- Use of Artificial Intelligence - Algorithmic Counsel : The Role of Artificial Intelligence in Board Decision-Making and Its Legal Reverberations 14-Aug-2025 -- LLP -- Charge Registration - LLP and Charge Registration : Mandatory or Optional? 14-Aug-2025 -- SEBI -- ESG compliance - ESG Compliance for Listed Companies 07-Aug-2025 -- CS. Sumitra Sharma - GST on Online Gaming—An Overview 07-Aug-2025 -- CS. Shruti Taparia - Imposition of GST on Production Overhead Charges in Beer Manufacturing Industry—Implications of 07-Aug-2025 -- CS. Pradeep Vyas - Invoice Management System—Legality of Functional Mandate of IMS in View of its Direct Nexus with Claim of ITC 07-Aug-2025 -- Himanshu Shekhar Jha - Overview of Instruction No. 04/2025-GST, dated 2-5-2025