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Blog, News, Insolvency and Bankruptcy Code

December 16, 2025

NCLAT upholds admission of petition u/s 7 as default in repayment of financial debt was not time-barred

Case details: Mrs Manasi Indrajit … Continue reading “NCLAT upholds admission of petition u/s 7 as default in repayment of financial debt was not time-barred”

Blog, News, Income Tax

December 15, 2025

Payment for surrogacy charges which to be paid to surrogate mothers is not liable to TDS u/s 194J: ITAT

Case details: Kiran Infertility Central … Continue reading “Payment for surrogacy charges which to be paid to surrogate mothers is not liable to TDS u/s 194J: ITAT”

News, Blog, Income Tax

December 15, 2025

Cost of land purchased by Co. to provide parking space to shop owners of its mall eligible for deduction: ITAT

Case details: Crown International v. … Continue reading “Cost of land purchased by Co. to provide parking space to shop owners of its mall eligible for deduction: ITAT”

Blog, News, Account & Audit

December 15, 2025

IFRS: IASB proposes IFRS with reduced Disclosure Requirements for Subsidiaries without Public Accountability

The International Accounting Standard Board … Continue reading “IFRS: IASB proposes IFRS with reduced Disclosure Requirements for Subsidiaries without Public Accountability”

Blog, News, Competition Law

December 15, 2025

SC rejects Amazon, Flipkart’s plea to stop CCI’s investigation into their alleged anti-competitive practices

Case details: Flipkart Internet (P.) … Continue reading “SC rejects Amazon, Flipkart’s plea to stop CCI’s investigation into their alleged anti-competitive practices”

Blog, Account & Audit

August 29, 2023

Property, Plant and Equipment under Companies (Auditor’s Report) Order [CARO]

Table of Contents Clause 3(i)(a)(A), … Continue reading “Property, Plant and Equipment under Companies (Auditor’s Report) Order [CARO]”

Blog, Company Law

March 18, 2024

[Analysis] Key Highlights of the SEBI Board Meeting | 2021

The SEBI Board held its … Continue reading “[Analysis] Key Highlights of the SEBI Board Meeting | 2021”

Blog, News, Income Tax

December 12, 2025

No rectification just because a different view is taken by same ITAT in another case: HC

Case details: P.T. Manuel & … Continue reading “No rectification just because a different view is taken by same ITAT in another case: HC”

Blog, News, Account & Audit

June 1, 2022

Ind AS 17 & Ind AS 16: Accounting for amortization and disclosure of leasehold land

The question this time relates … Continue reading “Ind AS 17 & Ind AS 16: Accounting for amortization and disclosure of leasehold land”

Blog, GST & Customs

December 2, 2022

What is UIN? Unique Identity Number under GST

Table of Content: 1. Introduction … Continue reading “What is UIN? Unique Identity Number under GST”