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Govt. Allows SEBI Intermediaries to Access CKYCRR Directly or via KRAs
Notification No. S.O. 4697(E); Dated: 16.10.2025 The Ministry of Finance (MoF) has issued a notification permitting intermediaries registered under SEBI’s KYC Registration Agency (KRA) Regulations to upload and retrieve KYC data on the Central KYC Records Registry (CKYCRR). 1. Mode of Access Under the revised framework, intermediaries may: Upload and retrieve KYC data directly on […]
[World Tax News] France Issues Pillar Two GloBE Guidance and More
Editorial Team – [2025] 179 taxmann.com 429 (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. French Tax Authority publishes initial guidance on Pillar Two GloBE Rules implementation The French tax authority has released guidance on […]
IBBI Deletes ‘Sale as a Going Concern’ Provisions from CIRP and Liquidation Rules
Notification F. No. IBBI/2025-26/GN/REG129, Dated: 14.10.2025 The Insolvency and Bankruptcy Board of India (IBBI) has notified two key amendments — the IBBI (Insolvency Resolution Process for Corporate Persons) (Sixth Amendment) Regulations, 2025 and the IBBI (Liquidation Process) (Second Amendment) Regulations, 2025. These amendments introduce significant changes to the treatment of “sale as a going concern” […]
HC Upholds Tribunal’s Grant of Interest u/s 18(1)(a) for Delay in Possession
Case Details: Ratan Buildtech (P.) Ltd. vs. Anil Kumar - [2025] 178 taxmann.com 218 (HC-Allahabad) Judiciary and Counsel Details Pankaj Bhatia, J. Prashant Kumar Singh, Sudeep Kumar & Twinkle Rajpal for the Petitioner. Suryansh Narula, Anupama Bhadauria, Surabhi Rawat, Manish Singh, Azhar Ikram, Awadhesh Kumar Misra & Piyush Tripathi for the Respondent. Facts of the Case In the instant case, the respondent-allottee was allotted […]
Notification under sub-clause (b) of clause (46A) of Section 10 of the Income-tax Act – Lucknow Development Authority
Publish Date : Tuesday, September 2, 2025 source
Order under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules 1962
Publish Date : Friday, October 17, 2025 source
HC Sets Aside Interim Wage Order Passed Without Hearing Management
Case Details: Management of Mahindra Aerostructures (P.) Ltd. vs. Principal Secretary/Deputy Special Officer - [2025] 178 taxmann.com 540 (HC-Karnataka) Judiciary and Counsel Details Anant Ramanath Hegde, J. Prashanth B.K., Adv. for the Petitioner. M. Rajkumar, AGA & Smt. Avani Chokshi, Adv. for the Respondent. Facts of the Case In the instant case, the petitioner/management challenged the […]
Tax Exemption Notification under Section 10(46) of the Income-tax Act – Central Board of Secondary Education (CBSE)
Publish Date : Tuesday, September 2, 2025 source
Law of Offer in Contract Formation – Meaning and Essentials
The Law of Offer in Contract Formation forms the foundation of every valid agreement under the Indian Contract Act, 1872. It defines how a proposal, when accepted, becomes a promise—creating enforceable legal obligations between parties. This principle outlines the essentials of a valid offer, its communication, types such as general, specific, cross, and counter offers, […]
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