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In Pooja Ramesh Singh v. Jammu and Kashmir Bank Ltd. (2026 INSC 668), the Supreme Court set aside NCLT and NCLAT orders after fake and AI-hallucinated precedents entered the adjudicatory process. The ruling creates immediate verification and governance obligations for insolvency professionals, advocates, lenders and corporate legal teams.

CBDT’s July 2026 amendment introduces Form ITR-BN and an Appendix IV framework for returns connected with search and requisition cases under the Income-tax Rules, 2026. Here is the professional impact on data collation, disclosure discipline, documentation and litigation readiness.

A recent Delhi High Court decision in Nishit Badola v. Union of India, pronounced on 20 July 2026, is a useful study in how company master data, insolvency proceedings, writ jurisdiction and investigation powers under the Companies Act, 2013 can intersect in a complex corporate dispute. The case arose from the affairs of Three C Shelters Pvt. Ltd. and involved questions surrounding the company’s director information on the Ministry of Corporate Affairs portal, the status of i

India has a new Income Tax Act. Effective April 1, 2026, the Income Tax Act 2025 replaced the 65-year-old Act of 1961. Here is what changed, what the August 2026 deadlines look like under the new law, and what you need to do before the month ends.

Protecting a brand is essential for any business aiming to establish a unique identity in the market. A trademark serves as a powerful tool to safeguard that identity. However, the process of trademark registration can be complex and requires expert guidance. I will explain the importance of trademarks, the registration process, and why PGT and Associates stands out as the best choice to handle trademark registration. What Is a Trademark and Why Is It Important? A trademark i

August is a good month for Ahmedabad businesses to tighten GST compliance before the heavier tax-audit and return-filing season begins. For taxpayers under the QRMP scheme, the Invoice Furnishing Facility (IFF) for the first and second month of a quarter has a due date of the 13th of the succeeding month. The GST portal confirms that IFF is optional, but once used it helps eligible B2B invoices flow to recipients for credit visibility. Why GST reconciliation should happen mon

For many non-audit taxpayers, the due date for filing the Income Tax Return for AY 2026–27 is 31 August 2026. If you are an individual, proprietor, professional, partner, or small business owner in Ahmedabad, this is the time to close pending reconciliations and avoid a last-minute filing rush. Who should prioritise filing before 31 August 2026? Taxpayers who are not required to get their accounts audited should review their filing position immediately. This commonly includes

Businesses and professionals covered by tax audit provisions for FY 2025–26 / AY 2026–27 should treat 21 October 2026 as a critical compliance date. The Income Tax Department has confirmed that tax audit reports for AY 2026–27 continue to use the existing Form 3CA/3CB with Form 3CD framework under the Income-tax Act, 1961. Update — 28 September 2026: CBDT changed the specified ordinary AY 2026–27 tax-audit report deadline from 30 September to 21 October 2026 and the related a

Registering a company is one of the most important steps you can take to build a credible, scalable business. But the process involves multiple approvals, documents, and compliance requirements—so doing it correctly from day one matters. Step 1: Choose the right business structure Before you register, decide which structure fits your ownership, compliance comfort, and growth plans. Private Limited Company (Pvt Ltd): Best for startups and growing businesses; strong credibility

Effective tax planning is a critical component for businesses aiming to optimize their financial health and ensure compliance with regulatory requirements. For enterprises operating in Ahmedabad, understanding and implementing robust tax planning strategies can lead to significant cost savings and improved operational efficiency. This article explores essential tax planning strategies tailored for businesses in Ahmedabad, providing practical insights and actionable recommenda

CBDT has enabled foreign asset information received through CRS/FATCA to be viewed in AIS. Here is what taxpayers with overseas bank accounts, shares, investments or other foreign assets should review before filing their return.

GSTN has introduced production changes to e-Invoice and e-Way Bill APIs from 1 August 2026. Businesses using ERP, ASP/GSP or API integrations should review system readiness, validation and reconciliation controls.

A practical guide to tax audit for FY 2025-26 / AY 2026-27: business and professional thresholds, the ₹10 crore cash-condition threshold, Forms 3CA/3CB and 3CD, and the 21 October 2026 audit-report deadline.

In the dynamic world of finance and business advisory, finding a reliable partner is crucial. I have explored the comprehensive range of services offered by PGT and Associates Ahmedabad, a firm that has steadily built a reputation for delivering high-quality, value-driven professional services. This article aims to provide a detailed overview of their offerings, highlighting how they cater to businesses of all sizes, including global leaders, with precision and expertise. Ove

A complete transfer pricing compliance calendar for Indian businesses — Form 3CEB, Master File, CbCR deadlines, mid-year monitoring, and penalty provisions explained.

A complete guide to the Mutual Agreement Procedure in India — how MAP works, when to invoke it, how it relates to APAs and domestic litigation, and its strengths and limitations.

How business restructurings — converting distributors, migrating IP, centralising functions — trigger transfer pricing obligations for Indian entities, and what exit charges mean in practice.

A complete guide to Specified Domestic Transactions (SDTs) under Indian transfer pricing law — who it applies to, the Rs. 20 crore threshold, documentation requirements, and common pitfalls.

How transfer pricing rules apply to patents, royalties, and IP in India — the DEMPE framework, valuation methods, and the transactions that attract the most TPO scrutiny.

July is a high-compliance month for many businesses and professionals. Missing due dates can lead to interest, late fees, and avoidable notices. Below is a practical checklist of common July deadlines covering Income Tax, GST, and TDS. Note: Due dates can vary based on your taxpayer category, state, turnover, and applicable notifications. For exact applicability to your case, get professional advice. Income Tax (July) – Common Due Dates TDS payment for deductions made in June