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ArticleAllowances under the Income-tax Act, 2025—A Shift in Exemptions and Emerging Issues

Allowances under the Income-tax Act, 2025—A Shift in Exemptions and Emerging IssuesIntroduction: Evolution of Allowance Provisions in Indian...

17 Jul 2026
ArticleCompounding of Offences under Indian Company Law: An Analytical Overview

Compounding of Offences under Indian Company Law: An Analytical OverviewIntroduction to Compounding under the Companies Act, 2013Compounding...

16 Jul 2026
ArticleStatutory Interest under Sections 234A, 234B and 234C: Why Waiver Is Not a Matter of Equity

Statutory Interest under Sections 234A, 234B and 234C: Why Waiver Is Not a Matter of Equity1. Central propositionInterest under sections 234...

15 Jul 2026
ArticleIncome-tax Return Filing for Assessment Year 2026-27: A Practical Guide Covering Due Dates, Forms, Regimes, Reporting and Common Issues

Income-tax Return Filing for Assessment Year 2026-27: A Practical Guide Covering Due Dates, Forms, Regimes, Reporting and Common IssuesThis...

13 Jul 2026
ArticleSection 536 of the Income-tax Act, 2025: How Clause (j) Preserves the Old Act’s Consequences

Section 536 of the Income-tax Act, 2025: How Clause (j) Preserves the Old Act’s ConsequencesThe repeal of the Income-tax Act, 1961 by the In...

09 Jul 2026
Income TaxIncome Tax - Demerger Consideration by a Holding Company: Revisiting the Meaning of “Resulting Company”

Demerger Consideration by a Holding Company: Revisiting the Meaning of “Resulting Company”Demerger is one of the most frequently used modes...

09 Jul 2026