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  • May 2, 2026

[Opinion] Women in Corporate Governance and Boardrooms

CS Hasti Vora – [2026] 185 taxmann.com 894 (Article) “Shatter glass ceilings and never look back”. Ritu Karidhar, Senior Scientist ISRO (Rocket Woman of India) 1. A Seat at the Table – The Unfinished Symphony of Women in Corporate Governance There was a time—not too distant in the annals of corporate history—when boardrooms were echo […]

  • May 1, 2026

[Global IDT Insights] France VAT Rules for Distance Sales Without IOSS

Editorial Team – [2026] 185 taxmann.com 849 (Article) Global IDT Insights provides a weekly snippet of tax news specifically related to Indirect Taxes from around the globe. 1. France Clarified VAT Rules and Procedures for Distance Sales of Imported Goods Where the Trader Does Not Use IOSS France has issued a clarification regarding the rules […]

  • April 30, 2026

Compensation to Encroachers Allowed as LTCG Improvement Cost | ITAT

Case Details: Kailas Kalyan Creators (P.) Ltd. vs. ITO [2026] 185 taxmann.com 518 (Ahmedabad-Trib.) Judiciary and Counsel Details Sanjay Garg, Judicial Member & Annapurna Gupta, Accountant Member Chetan Agarwal, A.R. for the Appellant. Alpesh Parmar, CIT-DR for the Respondent. Facts of the Case The assessee was engaged in the business of land development, as well as the […]

  • April 29, 2026

GST Registration Restored After Cancellation Withdrawn | HC

Case Details: P.N. Impex vs. State of Maharashtra - [2026] 185 taxmann.com 772 (Bombay) Judiciary and Counsel Details G. S. Kulkarni & Aarti Sathe, JJ. Sujit Sahoo & Ms Reeta Sharma for the Petitioner. Ms Shruti D. Vyas, Addl. G.P. & Aditya R. Deolekar, AGP for the Respondent. Facts of the Case The petitioner challenged the cancellation […]

  • April 28, 2026

[World Tax News] Finland to Introduce Tourist Tax to Boost Local Revenue and More

Editorial Team – [2026] 185 taxmann.com 754 (Article) World Tax News provides a weekly snippet of tax news from around the globe. Here is a glimpse of the tax happening in the world this week: 1. Finland to Introduce Tourist Tax to Boost Local Revenue The Finland Ministry of Finance has evaluated the feasibility of introducing […]

  • April 26, 2026

Revenue Recognition in Joint Development Agreements Under AS Framework

1. Query Aristotle LLP (hereinafter referred to as the “Land Owner”), formed upon conversion from a private limited company, owns a parcel of land which has been contributed for development under a Joint Development Agreement (JDA) entered into with a real estate developer (hereinafter referred to as the “Developer”) for the construction and sale of […]

  • April 25, 2026

GST on RWA Corpus Fund Payable on Receipt as Advance | AAR

Case Details: Liberty Square Apartment Owners Association, In re [2026] 185 taxmann.com 477 (AAR-KARNATAKA) Judiciary and Counsel Details Kalyanam Rajesh Rama Rao & Sivakumar S Itagi, Member Ms Deepa K Shetty, CA for the Applicant. Facts of the Case The applicant, being a Resident Welfare Association (RWA), filed an application before the Authority for Advance Ruling […]

  • April 24, 2026

HC Upholds CLB Findings on Oppression & Mismanagement

Case Details: Star Grain and Shipping (P.) Ltd. vs. Chetan Dalal [2026] 185 taxmann.com 530 (Bombay) Judiciary and Counsel Details Manish Pitale, J. Kevic Setalvad, Sr. Adv., Ms Malcolm Siganporia, Mrs Manisha Mane Bhangale, Ms Bijal Vora & Ashutosh Agarwal for the Appellant. Haresh Jagtiani, Sr. Adv., Yashpal Jain, Ms Jahnavi Vora, Pranay Kamdar & Siddhesh Jadhav for the Respondent. Facts of the Case […]

  • April 23, 2026

GST Exemption Allowed Despite Brand Image After Disclaimer | HC

Case Details: Narasus Saarathy Enterprises (P.) Ltd. vs. Additional Commissioner of GST & Central Excise [2026] 185 taxmann.com 321 (Madras) Judiciary and Counsel Details C. Saravanan, J. Ms Aparna Nandakumar for the Petitioner. Sai Srujan Tayi, Sr. Standing Counsel for the Respondent. Facts of the Case The petitioner was engaged in the supply of maida, sooji, etc., […]

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