Over the last few weeks, income-tax demands dating back 15–20 years have suddenly started appearing on the Income-tax portal. As a Chartered Accountant, it’s important to separate portal disclosure from legal enforceability. What Is Actually Happening? These...

The Ministry of Corporate Affairs (MCA) has amended Rule 12A of the Companies (Appointment & Qualification of Directors) Rules, 2014. Annual DIR-3 KYC filing has been replaced A simplified KYC intimation once every three years will...

What Happened? The Institute of Chartered Accountants of India (ICAI) has issued accounting clarifications stating that any incremental gratuity and leave encashment liability arising from the new labour codes must be recognised immediately as an...

For years, solar EPC contracts were stuck in a GST grey area of 5% or 18%? That uncertainty has now been put to rest. In Sterling and Wilson Private Limited vs. Joint Commissioner (2025)...

Facts of the case:  The petitioner, Alstom Transport India Limited (“Alstom India”), operates in infrastructure projects (railways/metro), including design, manufacturing, installation and services.  Between July 2017 and March 2023, employees from the company’s overseas group entities were “seconded” to work in India....

A real case from the ITAT Delhi shows that it absolutely can. Here is the complete breakdown of this landmark ruling and why it matters for investors, start-ups, valuers, and tax professionals. Download the full judgement...

Every taxpayer, practitioner, and business owner in India today is facing the same silent frustration: the long wait for a functional GST Appellate Tribunal (GSTAT). Problem Despite the Centre completing key appointments, most state Benches are...

As the Union Budget 2026–27 draws closer, one issue has quietly gained significant traction among India’s largest business houses, tax professionals, and corporate advisors:the need to make demergers tax-neutral, especially when they involve strategic...