Startups
How Much Money Do You Need to Start a Startup in India?
One of the most common questions first-time founders ask is simple: how much money do I actually need? The honest answer is that it...
Startups
Corporate Law for Startups in India
A startup can begin with little more than an idea, a laptop and two founders willing to take a risk. In the early stages,...
Latest Articles
Company Law and IBC
Section 148A Reassessment: From Information to Notice
Reassessment is a sequence of separate statutory steps, and a defect at any one of them can be fatal to the notice, so the...
Income Tax
The Defective Penalty Notice: When the Limb Is Not Struck Off
A penalty notice that leaves both limbs standing tells the assessee nothing about the charge he has to answer, and that silence is often...
Income Tax
Bogus Purchases: How the Addition Is Actually Decided
Where the sales are accepted and the stock records tally, the argument on bogus purchases is almost never about the whole amount.
The information has...
Company Law and IBC
Cash Found in a Search or Survey
Cash found during a search is added under section 69A only where the assessee is its owner and the explanation of how he came...
Income Tax
Identity, Creditworthiness and Genuineness: The Three Tests
The three limbs of section 68 are three separate tests, and a submission that runs them together usually loses on the one it never...
Company Law and IBC
Section 68 Unexplained Cash Credit: What the Assessee Has to Prove
Section 68 asks the assessee to explain a credit in the books, and the explanation has to satisfy three separate tests before the Assessing...
Finance
L&T Share Price Surge: Why Shares Rose Over 6% After Q2 Results
Larsen & Toubro (L&T) shares rose over 6% in early trading on October 28, 2026, after the company announced its September-quarter results a...
Company Law and IBC
India’s Petroleum Exports Rise 50% as Oil Prices Surge and Rupee Weakens
India’s petroleum export earnings rose nearly 50% between April and September 2026, even as the country shipped 16% less fuel overseas. At first glance,...
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