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NCLAT kept status quo in place while NCLT was to complete valuation for a proposed shareholder buyout in the Rukshmani Syntex family-company dispute.

Form 3CD Clause 11 for AY 2026-27 explained: prescribed books under Section 44AA, books actually maintained, locations, records examined, Rule 6F and a practical audit checklist.

Foreign companies can create an Indian tax nexus without a physical office. Understand the 2026 SEP thresholds, DTAA impact, export carve-out and compliance steps.

Clause 8 of Form 3CD requires the correct Section 44AB audit trigger. Understand clauses (a)–(e), the 5% cash test, presumptive-tax cases and Form 3CA/3CB alignment for AY 2026-27.

NCLAT 2026 explains when legal heirs of a deceased shareholder can maintain oppression and mismanagement proceedings before formal share transmission.

Section 54D exemption explained for compulsory acquisition of industrial land/buildings: 2-year use test, 3-year reinvestment, Section 54H, CGAS and practical documentation.

Paying an overseas consultant or service provider? Learn when India taxes FTS, how DTAA changes TDS, and when GST reverse charge applies in 2026.

Can GST authorities club several financial years into one show cause notice? A practical 2026 guide to Sections 73, 74 and 74A, conflicting High Court rulings, limitation and response strategy.

If GSTR-9C applies, filing GSTR-9 alone may not stop the annual-return late-fee clock. Learn CBIC’s complete-return rule, practical examples and FY 2025-26 filing controls.

Clause 41 reporting for AY 2026-27 explained: GST and other tax demands/refunds, older-period orders, appeals, reconciliation controls and a practical audit checklist.

A practical AY 2026-27 guide to Form 3CD Clause 40 covering turnover, gross-profit and net-profit ratios, stock and material-consumption reconciliation, common errors and a pre-filing checklist.

A practical 2026 guide to NCLT schemes under Sections 230–232: merger process, voting, regulator notices, valuation, ROC filing and compliance.

A practical AY 2026-27 tax audit checklist for businesses and professionals: Section 44AB, Forms 3CA/3CB-3CD, GST, TDS, MSME and reconciliation controls before 21 October 2026.

Form 144 replaces Form 27Q for non-resident TDS from 1 April 2026. Due dates, DTAA checks, filing, correction and compliance explained.

A practical AY 2026-27 guide to Section 54G: who qualifies, the 1-year-before/3-year-after reinvestment window, Capital Gains Accounts Scheme deadline, three-year asset rule and documentation checklist.

Can NCLT order a shareholder exit without deciding oppression allegations? Supreme Court M. Sai Sudhakar 2026 explains why merits findings matter.

A practical 2026 guide to India’s transfer pricing safe-harbour regime: Form 49, Rule 89 margins and pricing tests, eligible international transactions, due dates and documentation controls.

Form 3CD Clause 27 for AY 2026-27 explained: GST ITC availed/utilised, outstanding credit, prior-period income and expenditure, reconciliations, examples and a practical tax-audit checklist.

A practical AY 2026-27 guide to Form 3CD Clause 43, Country-by-Country Reporting under section 286, Rule 10DB, Forms 3CEAC/3CEAD and the 2026 transition.

Section 245 Companies Act class action explained: thresholds, NCLT procedure, shareholder remedies, Jindal Poly 2026 and Supreme Court update.