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NCLT Hyderabad set aside a disputed MBG Commodities share allotment that shifted control. What the ruling means for rights issues, dilution and Sections 241–242.

Clause 29A tax-audit guide for AY 2026-27: section 56(2)(x), gifts, property received below value, exemptions, valuation and reconciliation checklist.

Section 72 lets non-residents compute gains on Indian-company shares or debentures in the original foreign currency. Learn Rule 52 exchange rates, examples and compliance steps.

For import remittances made on or after 1 April 2026, Forms 145/146 replace Forms 15CA/15CB. This guide explains Rule 220 exemptions for import purpose codes, the ₹5 lakh threshold, mixed invoices, TDS risk and bank documentation.

Received a GSTR-1 vs GSTR-3B mismatch intimation? Learn how Rule 88C and Form DRC-01B work, the 7-day response, DRC-03 payment, Section 79 recovery risk and practical reconciliation steps.

What can NCLT order under Section 242? A practical guide to shareholder buyouts, director removal, share restrictions, recovery and other remedies.

Clause 17 of Form 3CD explained for AY 2026-27: stamp-duty value, sections 43CA and 50C, 110% tolerance, valuation-date rules and audit reconciliation.

How NRIs can use Section 215 to reinvest qualifying foreign-exchange-asset sale proceeds within 6 months, claim proportionate capital-gains exemption and avoid the 3-year claw-back.

Clause 23 of Form 3CD requires reporting of payments to persons specified under section 40A(2)(b). This AY 2026-27 guide explains specified persons, the 20% substantial-interest test, disallowance risk, documentation and reconciliation controls.

Clause 20(b) of Form 3CD requires precise PF/ESI employee-contribution reporting. Learn the section 36(1)(va) due-date test, reconciliation steps and common AY 2026-27 tax-audit errors.

GST compounding under Section 138 explained: eligibility, 25%–100% statutory range, Rule 162(3A), Form GST CPD-01, exclusions, process and practical prosecution controls.

Section 244 waiver explained: NCLT eligibility thresholds, the Cyrus Investments factors, non-member rule, practical evidence and filing strategy for minority shareholders.

Rule 10D transfer pricing documentation for AY 2026-27: understand the ₹1 crore threshold, contemporaneous records, eight-year retention, Section 92D notices and 2% penalty exposure.

APA prevents future transfer-pricing disputes; MAP resolves treaty-based double taxation. Compare purpose, forms, fees, timelines, rollback and when to use each.

Clause 16 of Form 3CD for AY 2026-27 explained: Section 41 creditor write-backs, deemed business income, non-P&L items, reconciliation workflow, examples and audit checklist.

Section 29A IBC eligibility explained for 2026: promoter, NPA, guarantor and connected-person disqualifications, MSME relief and RP/CoC due diligence.

How to calculate futures and options turnover for AY 2026-27, test Section 44AB tax-audit thresholds, avoid contract-value mistakes and prepare the right audit records.

A practical 2026 guide to India’s APA regime: Form 51, section 168, unilateral vs bilateral APA, ₹20 lakh filing fee, five-year term, rollback and annual compliance.

Clause 18 of Form 3CD for AY 2026-27 explained: tax depreciation, WDV, put-to-use dates, asset-block reconciliation, common errors and a practical pre-filing checklist.

Supreme Court’s 2026 Moniveda ruling explained: interim status quo, asset preservation, third-party rights and practical strategy in Sections 241–242 NCLT disputes.