Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 06-Jun-2026 -- ACS. Shruti Phophaliya - Personal Liability of Director for Company’s Defaults in Discharging GST Obligations 06-Jun-2026 -- CA. Pranay S. Jajodia - The Catch-All That Couldn’t Catch Everything : GST on Leasehold Assignments and the Limits of Revenue Imagination 06-Jun-2026 -- CA. Deepak Harwani - Proceeding Under Section 74(1) Not Sustainable Due to Absence of Fraud or Suppression of Facts—The First Order of the GSTAT 06-Jun-2026 -- CA. Shanu Agrawal - GST on Joint Development and Redevelopment : A Practical Guide to the Supplies, Rates and Timing 06-Jun-2026 -- CA. Deepak Harwani - GST on Sale, Transfer, Amalgamation, Merger or Demerger—An Analytical study 03-Jun-2026 -- Income from Undisclosed Sources - Section 69A and the Limits of Attribution : Can Unexplained Investment Be Fastened on a Beneficial Owner? 03-Jun-2026 -- Charitable Trusts - On Denial of Exemption, Whether the Entire Gross Receipts of a Trust/Society/Institution are Taxable? 21-May-2026 -- International Taxation—head Office Expenditure - Does Expenditure Incurred by the Head Office of a Non-Resident Assessee Exclusively for its Indian Branches fall within the Scope of Section 44C? 21-May-2026 -- Additions to Income - Income Tax Act, 2025 : Transitional Framework, Continuity Provisions and Practical Implications for Tax Professionals 21-May-2026 -- Return of Income - Loss in an Updated Return—Amendments by the Finance Act, 2026 15-May-2026 -- International Taxation—Cross Border Tax Evasion - The Revenue is Entitled to Enquire into a Transaction to Determine Whether the Claim of Exemption is Lawful 15-May-2026 -- Tax Deducted At Source - Section 40(a)(ia) : Disallowance Cannot Be Built on Excess Compliance or Mathematical Presumptions 15-May-2026 -- Capital Asset - Cost of Living vs Cost Inflation Index 15-May-2026 -- LLP -- Strike Off - Strike off of LLPs—Revival Challenges and Limitation Issues 15-May-2026 -- Leadership in Business -- Importance of - The Architecture of Enterprise : Dissecting the Economics of Leadership 15-May-2026 -- SEBI -- Related Party Transactions - Related Party Transactions in Listed Companies—Audit Committee’s Enhanced Role 11-May-2026 -- CS. Sumitra Sharma - Rejection of Rectification Application Without Granting Personal Hearing—Validity of 11-May-2026 -- CS. Shruti Phophaliya - Mitigating the Rigidity of Section 16(2)(c)—Safeguarding Bona Fide Taxpayers Against Supplier Defaults 11-May-2026 -- D.K. Saxena - Sale of Imported Goods in Auction by Container Freight Station—Taxability of 11-May-2026 -- ACS. Shruti Phophaliya - Mandatory Transfer of Entire Unutilized ITC Balance of Transferor to Transferee Upon Amalgamation—Implications of 11-May-2026 -- CA. Satyadev Purohit - Non-Observance of Maximum Time Limit for Issuance of Show Cause Notice Under Section 73—Validity of 08-May-2026 -- TDS Under Chapter XVII-B - TDS Under Chapter XVII-B : Chargeability at Source, Not Concerned with Final Taxability, Is the Governing Test 08-May-2026 -- Addition on Basis of Loose Sheet - Whether Additions to Income are Possible in Case Entries are Found in Loose Sheets of Third Parties? 08-May-2026 -- Capital Gains Tax Rate - Is 12.5% the Minimum Rate Payable on Long-Term Capital Gains? 30-Apr-2026 -- Finance Act, 2026—Indexation - Is Indexation benefit only for the birds? 30-Apr-2026 -- Finance Act, 2026—Potential Areas of Litigation - Potential Areas of Litigation Arising from the Finance Act, 2026 : Emerging Fault Lines in Tax Administration (With Judicial Perspective) 30-Apr-2026 -- Finance Act, 2026—Start Ups - Tax Implications for Start-ups under the New Amendments : A Critical Analysis of Budget 2026 30-Apr-2026 -- E-Sports -- Legal Recognition - From Screens to Stadiums : The Case for E-Sports-Specific Regulation in India 30-Apr-2026 -- Amendment Bill - Corporate Laws (Amendment) Bill, 2026: Deregulation, Discipline and the Rewiring of India’s Corporate State 18-Apr-2026 -- Share Capital—Conversion Of Share Capital - Conversion of Unissued Preference Capital to Equity Capital—Procedure Involved 18-Apr-2026 -- Finance Act, 2026—Business Deduction - Relaxation Regarding Deduction for Contribution by Employee 18-Apr-2026 -- Finance Act, 2026—Penalty and Fee - Certain Defaults Now Attract Fee Instead of Penalty—Amendment by Finance Act, 2026 18-Apr-2026 -- Finance Act, 2026—Co-Operative Societies - Incentive to Co-operative Societies vis-a-vis Finance Act, 2026 18-Apr-2026 -- Finance Act, 2026 - Print Lost in the Pages – Part – 4 [Other Amendments] 18-Apr-2026 -- 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 15-Apr-2026 -- Finance Act, 2026—Real Estate - Impact of Budget 2026 on the Real Estate Sector : A Critical Analysis of Tax and Regulatory Shifts 15-Apr-2026 -- Finance Act, 2026—MSMEs - MSME Taxation Post-Budget 2026 : A Comprehensive Analysis of the Emerging Compliance Oriented Tax Regime 15-Apr-2026 -- Finance Act, 2026—Small Businesses & Professionals - Impact of Budget 2026 on Small Businesses and Professionals : A Shift Towards Compliance Driven Taxation 15-Apr-2026 -- Safeguard Against Litigation - Registered Documents : Need of Modern Economy for Genuineness 15-Apr-2026 -- Emerging Hub - Reconfiguring Global Agri-Food Value Chains : India’s Food Processing Sector as an Emerging Hub for Value Addition and Trade 15-Apr-2026 -- LLP -- A Hybrid Business Model - LLPs in a Borderless Economy : Why this Hybrid Business Model is Quietly Reshaping Global Entrepreneurship 15-Apr-2026 -- LLP -- Foreign Direct Investment - FDI in LLP in India 01-Apr-2026 -- Income Tax Act, 2025 - From Complexity to Clarity : A Critical Analysis of Transition from Income Tax Act, 1961 to Income Tax Act, 2025 01-Apr-2026 -- Finance Bill, 2026 - Print Lost in the Pages : Part : 3 [Retrospective Amendment to Cure Limitation Issue] 30-Mar-2026 -- Semi-Conductor Industry -- India’s Footprints - Strategic Silicon : India’s Emergence as a Systemically Relevant Node in the Global Semiconductor Order 30-Mar-2026 -- Annual Filing - Filing of Form AOC-4 on V-3 Portal of MCA—Practices & Procedures 24-Mar-2026 -- CA. Satyadev Purohit - Finance Bill, 2026 vis-a-vis GST 24-Mar-2026 -- CS. Shruti Taparia - Comprehensive Analysis of Fake Invoices Under GST Regime 24-Mar-2026 -- CA. Deepak Harwani - Legal Restriction on an Audit Officer who has Passed Opinion to Adjudicate the Same Matter 24-Mar-2026 -- Vineet Tiwari - Enhancement of Demand by Appellate Authority Without Issuing Separate Show Cause Notice--Validity of 24-Mar-2026 -- ACS. Shruti Phophaliya - Investigative Actions Do Not Bar Another Authority from Acting on the Same Subject Matter : Supreme Court 09-Mar-2026 -- P. Narayanan - Bogus Purchases and Under Billing GST and Income Tax Implications 09-Mar-2026 -- CA. Deepak Harwani - Validity of GST Assessment Made on the Basis of Mobile Data and WhatsApp Chats 09-Mar-2026 -- ACS. Shruti Phophaliya - Increase in Rate of GST on Online Gaming—Validity of Retrospective Tax Demands 09-Mar-2026 -- CA. Umesh Kumar Vyas - Strategic Navigation of Appeal, Revision, and Rectification Provisions Under GST : A Comprehensive Guide for the Modern Practitioner 09-Mar-2026 -- CA. Umesh Kumar Vyas - Unlocking embedded Credits : The statutory framework of section 18— 07-Mar-2026 -- Finance Bill, 2026 - Certain Incomes Not to be Included in Total Income—Proposal by Finance Bill, 2026 07-Mar-2026 -- Finance Bill, 2026 - Corporate Taxation Vis-a-Vis Finance Bill, 2026 07-Mar-2026 -- Finance Bill, 2026 - Taxation of Income from Undisclosed Sources Vis-a-Vis Finance Bill, 2026 07-Mar-2026 -- Finance Bill, 2026 - Finance Bill, 2026 vis-a-vis Income Tax Act, 2025 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