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TaxCorp · Articles Tuesday, 28 July 2026

Expert writing across every domain, in one place

Analysis, opinions and practice notes on Income Tax, GST, Company Law, Customs, FEMA and the profession — published as they are approved by our editors.

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Across every practice area, most recent first.

Company Law Cheque Dishonour Cases and IBC Moratorium: From Complete Stay to a Possible Split Between Compensation and Prosecution

The relationship between insolvency law and cheque dishonour prosecution has remained unsettled despite important rulings of the Supreme Court. On one...

Company Law SEBI’s 2026 AIF Governance Proposal: Moving Investor Approvals from Bespoke Practice to Regulatory Consistency

1. A shift in the governance philosophy for AIFsIn July 2026, the Securities and Exchange Board of India proposed changes to the governance framework...

Company Law CCPS and CCDs in India: A Practical Review of Company Law, Ind AS, FEMA and Tax Treatment

1. Why convertible instruments matterIndian companies, especially start-ups, growth-stage businesses, private companies seeking strategic capital, and...

Company Law Delhi ROC’s adjudication on private placement filings: errors in MGT-14, PAS-3 attachments and pricing-date disclosure resulted in penalty

1. Why this adjudication order mattersThe Registrar of Companies, Delhi, passed an adjudication order against M/s. Centricity Wealth Tech Private Limi...

GST When Is GST “Paid”: On Cash Ledger Deposit or on GSTR-3B Debit?

1. The central controversyA persistent dispute under GST is whether a taxpayer can be said to have paid tax merely by depositing money into the Electr...

Company Law Artificial Intelligence, Hallucination, and Judicial Scrutiny in India

Artificial Intelligence in Legal Research: Hallucinations, Judicial Concern and the Need for Verified Legal AI1. The attractive but dangerous shortcut...


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