Tax & Legal Articles
Expert analysis and insights on Indian taxation and corporate law
Income Tax
Income Tax Form 105 Under Income Tax Act 2025: Complete Guide for NPO Registration Under Section 332 and Approval Under Section 354
Summary Form No. 105 under the Income Tax Act, 2025 represents a consolidated and modernised gateway for NPOs to secure regular registration under `Section 332(3)` or approval under `Section 354(2)`. ...
Featured Stories
GST
Pre-Deposit Under GST: When Statutory Compliance Becomes a Barrier to Justice — Supreme Court Steps In
Mar 26, 2026
Corporate Law
From Physical Territories to Digital Frontiers: How Organized Crime Has Evolved in the Age of Technology
Mar 26, 2026
Company Law
CCI Closes Bid Rigging Case Against BESCOM Smart Meter Tender: No Prima Facie Evidence of Cartelisation Found
Mar 26, 2026
Customs
Section 4A valuation not attracted to tyres held together with plastic straps: CESTAT explains why
Mar 23, 2026
Latest Updates
DGFT issues detailed clarifications on Interest Subvention Support for export credit under EPM
Form No. 121 Under Income Tax Act 2025: Complete Guide to TDS Exemption Declaration Replacing Forms 15G and 15H
Form 112 Under Income-Tax Act 2025: Unified Audit Report for Registered Non-Profit Organisations Explained
Form 115 Under Income Tax Act 2025: Complete Guide to Filing Appeals Before ITAT
Form 101 Under Income-Tax Act 2025: Inventory Valuation Report – Complete Guide to Section 268(5)(ii) Compliance
Form 130 Under Income-Tax Act 2025: Everything You Need to Know About the New Salary & Pension TDS Certificate
Income Tax
Mar 26
Income Tax Form 105 Under Income Tax Act 2025: Complete Guide for NPO Registration Under Section 332 and Approval Under Section 354
Summary Form No. 105 under the Income Tax Act, 2025 represents a consolidated and modernised gateway...
GST
Mar 26
Pre-Deposit Under GST: When Statutory Compliance Becomes a Barrier to Justice — Supreme Court Steps In
Summary The case of Simla Gomti Pan Products Pvt. Ltd. Vs Commissioner of State Tax U.P. & Ors. [SLP...
Company Law
Mar 26
CCI Closes Bid Rigging Case Against BESCOM Smart Meter Tender: No Prima Facie Evidence of Cartelisation Found
Summary The Competition Commission of India, in the matter of Mahesh N R Vs Bangalore Electricity Su...
Income Tax
Mar 26
Form No. 121 Under Income Tax Act 2025: Complete Guide to TDS Exemption Declaration Replacing Forms 15G and 15H
Summary Form No. 121, introduced under `Section 393(6)` of the Income-tax Act, 2025 read with `Rule ...
Income Tax
Mar 26
Form 112 Under Income-Tax Act 2025: Unified Audit Report for Registered Non-Profit Organisations Explained
Summary Form 112 represents a landmark reform in the compliance framework for registered non-profit ...
Income Tax
Mar 26
Form 115 Under Income Tax Act 2025: Complete Guide to Filing Appeals Before ITAT
Summary Form 115, introduced under the Income-tax Act, 2025 and governed by `Rule 193` of the I.T. R...
Income Tax
Mar 26
Form 101 Under Income-Tax Act 2025: Inventory Valuation Report – Complete Guide to Section 268(5)(ii) Compliance
Summary Form 101, prescribed under Rule 171 of the Income-tax Rules, 2026, represents the updated fr...
Income Tax
Mar 26
Form 130 Under Income-Tax Act 2025: Everything You Need to Know About the New Salary & Pension TDS Certificate
Summary Form 130 under the Income-tax Act, 2025 represents a structured evolution of the earlier For...
Income Tax
Mar 26
Form No. 127 Under Section 394(2): Complete Guide for Buyers Seeking TCS Exemption on Purchase of Specified Goods
Summary Form No. 127, introduced under the Income-tax Act, 2025 in place of the earlier Form No. 27C...
Income Tax
Mar 26
Form 108 Under Income Tax Act 2025: Complete Guide to Section 341(7) Option for Non-Profit Organisations
Summary Form 108 (FN 108) under the Income Tax Act, 2025 is a critical compliance tool for registere...
GST
Mar 26
Cinema hall liable for anti-profiteering: GSTAT upholds ₹19.86 lakh profiteering on GST rate cut for movie tickets
Summary The decision in DG Anti Profiteering Vs Jyothi Theatre underscores the stringent applicati...
Income Tax
Mar 26
Key Rules for Capital Gains Tax: When Does a Property Transfer Actually Occur?
Summary The decision of the ITAT Mumbai in Shree Jain v. Assistant Commissioner of Income Tax (202...
Income Tax
Mar 26
Form 118 Under Income Tax Act 2025: Complete Guide to Deferment of Appeal Filing Before HC and ITAT
Summary Form 118 under the Income Tax Act, 2025, read with `Rule 195` of the Income-tax Rules, 2026 ...
Corporate Law
Mar 26
From Physical Territories to Digital Frontiers: How Organized Crime Has Evolved in the Age of Technology
Summary The transformation of organized crime from street-based territorial enterprises to sophistic...
Income Tax
Mar 26
Comprehensive Analysis of Lok Sabha Amendments to Finance Bill 2026: Reassessment Overhauls, Digital Safeguards, and Procedural Reforms
Summary The Lok Sabha amendments to the Finance Bill 2026 represent a dual-pronged strategy by the g...
Income Tax
Mar 26
Form 124 Under Income Tax Act 2025: Employee Salary Declaration for TDS — Complete Guide with FAQs
Summary Form 124, introduced under `Section 392(5)(b)` of the Income Tax Act, 2025 read with `Rule 2...
Income Tax
Mar 26
Streamlined Guide to Income Tax Form 104 for Provisional NGO Registration & Approval
Summary Form No. 104 under the Income-tax Act, 2025 is the central online gateway for newly establ...
Income Tax
Mar 26
Clarification on Income Tax Form 129: Online Certificate for Lower or Nil TDS on Non-Resident Payments
Summary Form No. 129, introduced under `section 395(2)` and `section 400(3)` of the Income-tax Act, ...
Income Tax
Mar 26
Mastering Form 128: The Comprehensive Guide to Nil and Lower TDS/TCS Certificates Under the Income-tax Act, 2025
Summary The introduction of Form 128 under the `Income-tax Act, 2025` represents a massive leap forw...
Income Tax
Mar 26
Comprehensive Analysis of Form 125: Exemption from Return Filing for Super Senior Citizens Under the Income-tax Act, 2025
Summary The transition from the Income-tax Act, 1961 to the Income-tax Act, 2025 has formalized and ...
Income Tax
Mar 26
Mastering Form 106: The Definitive Guide to Provisional NPO Registration and Approval Under the New Tax Regime
Summary Form No. 106 represents the critical gateway for Non-Profit Organizations seeking tax-exempt...
Income Tax
Mar 26
Comprehensive Guide to New Income Tax Form 120 for Advance Rulings under Section 383(1)
Summary
Form No. 120 under `section 383(1)` of the Income Tax Act, 2025 has transformed the advan...
Corporate Law
Mar 26
CCI rejects dominance abuse charge in Google Play Store developer account termination case
Summary CCI’s order in M/s Zucol Solutions Private Limited Vs Google India Private Limited reaffir...
Income Tax
Mar 26
Mastering Form 116: The Definitive Guide to Filing ITAT Cross-Objections Under the Income-tax Act 2025
Summary The deployment of Form 116 under the `Income-tax Act 2025` marks a significant refinement in...
GST
Mar 26
Karnataka High Court Quashes Rs. 124 Crore GST Demand: Solar Inverters Qualify for 5% Concessional Rate as Integral System Components
Summary The Karnataka High Court's judgment in the case of ABB India Limited Vs Joint Commissioner s...
Income Tax
Mar 26
Mastering Form 122 Under the Income-tax Act 2025: The Ultimate Guide to Consolidated Salary and TDS Declarations
Summary The introduction of Form 122 under the Income-tax Act, 2025 marks a significant leap forward...
GST
Mar 26
GST Applicability on Operation and Management of Government Healthcare Facilities: A Comprehensive Analysis of the Indovation Healthcare LLP Advance Ruling
Summary The advance ruling in the case of In re Indovation Healthcare LLP serves as a critical prece...
Income Tax
Mar 26
Mastering Form 109: A Definitive Guide to Accumulating NPO Income Under Section 342(1) of the Income-tax Act, 2025
Summary The introduction of Form 109 under the `Income-tax Act, 2025` represents a critical complian...
Income Tax
Mar 26
Streamlined Compliance for Donations: Understanding Income Tax Forms 113 & 114 under Section 354(1)(g)
Summary Forms 113 and 114 under the Income-tax Act, 2025 together create a robust, electronic syst...
SEBI
Mar 26
SEBI Expands Audit Horizon: Cost Accountants Granted Authority to Conduct Annual Compliance Audits for Investment Advisers
Summary The SEBI circular dated March 25, 2026, marks a progressive expansion of the regulatory audi...
Showing 1-30 of 5083 articles