KNOWLEDGE HUB
Economic Survey on Social Media Age Limit: Balancing Digital Growth and Youth Well-Being
New Delhi, 29 January 2026: India’s Economic Survey 2025–26 has brought a major public policy issue into national focus — whether there should be age-based limits on social media use to curb rising digital addiction among children and young adults. The survey flags...
Economic Survey 2025-26 Highlights: India’s Growth & Resilience
The Economic Survey 2025–26, tabled in Parliament on January 29, 2026, estimates India's real GDP growth at 7.4% for FY26 and projects a growth range of 6.8–7.2% for FY27. Highlighting India as an "oasis of macro stability," the report notes that the country's...
India–European Union Free Trade Agreement: A Historic Breakthrough
The India-EU Free Trade Agreement represents one of the most significant trade negotiations between two major economic powers, with potential to reshape bilateral commerce worth over $100 billion annually. This factsheet breaks down the complex FTA framework for...
Section 68 cannot be invoked merely due to non-appearance of share subscribers on the basis of presumptions
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...
NCLT Cannot Decide Trademark Title Disputes Dehors Insolvency Process: Supreme Court Clarifies Jurisdictional Limits
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...
Notification No. SEBI/LAD-NRO/GN/2026/296
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 Regulations...
ITAT Chandigarh Ruling: Capital Gains Relief on Sale of Land with Old Residential Shed
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...
CIRP Not a Ground to Demand Documents During CBI Investigation: Delhi HC
CIRP Cannot Be Used to Compel Document Production in CBI Probes: Delhi High Court Ruling
The Delhi High Court ruled that a pending Corporate Insolvency Resolution Process (CIRP) under the IBC cannot be used by an accused to demand documents from the CBI during investigation, dismissing a plea to use Section 91 CrPC to compel production of company records,...