1. BackgroundThe Joint Committee constituted to examine the Corporate Laws (Amendment) Bill, 2026 submitted its report to the Lok Sabha on August 3, 2026. After considering the text of the Bill and the representations received from stakeholders, the Committee has generally agreed with the reform direction proposed by t...
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GST
Madras High Court Restores GST Adjudication Where GSTR-7 Difference Was Treated as Suppressed Turnover Despite Exemption Claim
In V.N.S. Construction v. State Tax Officer, decided by the High Court of Madras in W.P.(MD) No. 14734 of 2026 on 03-06-2026, the Court examined wheth...
GST
Belated GST Returns Must Be Examined Before Continuing Section 62 Assessment: Madras High Court
In AMK Athencottasan Muthamizh v. State Tax Officer, decided by the Madurai Bench of the Madras High Court in W.M.P. (MD) No. 11125 of 2026 on 04.06.2...
GST
Madras High Court: Section 74 GST Order Quashed for Want of Hearing Where Turnover Was Claimed to Be Below Registration Limit
In ABIRAMI AGRO AGENCIES v. THE ASSISTANT COMMISSIONER, decided by the High Court of Judicature at Madras in WP No. 18444 of 2026 on 04-06-2026, the C...
GST
GST Treatment of Goods Moved for Job Work Between Separate GST Registrations of the Same PAN
1. Core positionWhere goods are moved by one GST-registered unit to another GST-registered unit under the same PAN but located in different States, th...
Income Tax
Section 44ADA and the Question of Declaring Income Above 50% of Gross Receipts
1. Presumptive taxation: the reform backgroundThe idea of taxing certain taxpayers on a presumptive or estimated basis did not emerge suddenly. Its ro...
Income Tax
Block Assessment in Search Cases under the Income-tax Act, 2025: Scheme, Computation, Procedure and Comparison with the 1961 Act
1. A redesigned search assessment codeThe Income-tax Act, 2025 reorganises the law relating to search assessments by placing the block assessment mech...
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