by admin | Jan 27, 2026 | General
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by admin | Jan 27, 2026 | Income Tax
Section 68 of the Income-tax Act, 1961 empowers the Assessing Officer (AO) to treat unexplained cash credits as income of the assessee if a satisfactory explanation regarding their nature and source is not offered. In cases involving share capital, share premium, or...
by admin | Jan 24, 2026 | General
Introduction: The Jurisdictional Puzzle in Insolvency and Trademark Disputes: • The NCLT (National Company Law Tribunal ) constituted under the Companies Act, 2013, functions as the adjudicating authority for the insolvency resolution of corporate debtors. • Trademark...
by admin | Jan 23, 2026 | General
SEBI (Issue & Listing of Non-Convertible Securities) (Amendment) Regulations, 2026 The SEBI Non-Convertible Securities Issuance and Listing (Amendment) Regulations, 2026 (Notification No. SEBI/LAD-NRO/GN/2026/296) were issued on 20 January, 2026. These...
by admin | Jan 22, 2026 | Income Tax
Introduction: In a significant decision favouring taxpayers, the Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has held that sale of land along with an old residential shed/structure can qualify for capital gains exemption under Section 54 of the...
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