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ITAT Appeal After the Income-tax Act 2025: Which Act, Which Form and What Limitation Applies
If you are heading to the Income Tax Appellate Tribunal now, the first question is not about the merits but about the statute. An ITAT appeal that touches the Income-tax Act 2025 t
Section 194Q TDS and the Section 40(a)(ia) Disallowance: When Late Deduction Costs You Thirty Per Cent
A trading or manufacturing business that buys goods in volume can discover, years later, that a missed deduction of a few thousand rupees has cost it lakhs. The reason is the link
Challenging an Income-Tax Assessment: The CIT(A)/NFAC Appeal, the ITAT and the High Court
Every contested income-tax demand in India runs the same three-stage income tax appeal ladder – first to the Commissioner (Appeals) or, for most taxpayers today, the faceless
Class Action or Derivative Action in Indian Company Law? Who Owns the Claim When the Wrong Is Done to the Company
A shareholder discovers that the promoters have diverted the company’s assets. The loss is the company’s; the board will not sue itself; the shareholder wants it back.
Class Action under Section 245 of Companies Act: The Lower-Threshold Route for Shareholders and Depositors
Indian company law is usually described as having one collective remedy for aggrieved shareholders: the oppression and mismanagement petition under sections 241 and 242. It has two
NCLAT Appeal Limitation: The 45-Day Clock, the Certified Copy, and What Can Actually Be Challenged
More appeals to the National Company Law Appellate Tribunal fail on limitation than on the merits. NCLAT appeal limitation is unforgiving by design: there are two different clocks
Section 244 Waiver: How a Shareholder Below the 10% Threshold Gets Into the NCLT
A shareholder who believes a company’s affairs are being run oppressively cannot simply walk into the National Company Law Tribunal. Section 241 of the Companies Act 2013 con
Oppression and Mismanagement under Sections 241–242: A Shareholder’s Guide to NCLT and NCLAT Remedies
A shareholder who is being squeezed out of a company he helped build has one distinctive statutory weapon: the remedy for Oppression and Mismanagement under Sections 241 242 of the
Trapped in a Deposit or Real-Estate Scheme Fraud? An Investor’s Rights and Remedies in India
The cheque bounced, the office has shut, the phone goes unanswered, and the man who promised you twenty-four per cent has stopped replying. What now? India gives an investor in thi
Buy-Back MOU in Real Estate: The Legality of Assured-Return Property Deals
A buy-back MOU in real estate is an agreement in which a developer sells a unit and simultaneously promises to repurchase it later at a fixed price, or to pay a guaranteed monthly
