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TaxCorp · Articles Sunday, 2 August 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.

Article
Company Law ·02 Aug 2026
Rethinking Blanket Quarterly Trading Window Closures: A Critical Analysis of Clause 4(2) of Schedule B to SEBI (Prohibition of Insider Trading) Regulations, 2015

1. Overview and IntroductionClause 4(2) of Schedule B to the SEBI (Prohibition of Insider Trading) Regulations, 2015 (PIT Regulations) mandates that the trading restriction period in listed companies starts at the end of every financial quarter and continues until 48 hours after the announcement of quarterly results. W...

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CA, CS, CMA Global Audit Developments: IAASB’s LCE Audit Standard Update and FRC’s 2026 Reviews

This week’s international audit and financial reporting developments focus on three key regulatory updates: proposed changes to the global audit stand...

CA, CS, CMA Can an Auditor Treat AI Output as Audit Evidence? A Reworked Perspective on NFRA’s Technology Principles

1. The changing audit environmentAudit methodology has moved far beyond traditional sampling and manual verification. What earlier started with Comput...

CA, CS, CMA First-time Adoption of Ind AS: Moving Joint Ventures from Proportionate Consolidation to the Equity Method

1. Context: Why this transition mattersA recurring issue for Indian companies adopting Ind AS for the first time is the treatment of joint ventures in...

GST Single-Window GST Administration for Businesses Having Multiple GSTINs: A Reform Worth Pursuing

The Central Government is understood to be exploring an important administrative reform under the GST regime: bringing taxpayers that hold multiple GS...

GST Section 74 Cannot Be Built on Supplier Doubt Unless Purchaser Fraud Is Shown

The decision in Additional Commissioner, Grade 2 and Another v. M/s Safecon Lifesciences Private Limited, (2026) TaxCorp(GST) 70124 (SC), though conta...

GST DGGI Adjudication and GSTAT Appeals: CBIC’s Emerging Shift from CAA-Centric Control to Taxpayer-Based Jurisdiction

1. Why Circular No. 256/02/2026-GST matters beyond procedureCircular No. 256/02/2026-GST dated 25.07.2026 has been issued by the CBIC to prescribe the...


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