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TaxCorp · Articles Wednesday, 16 September 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.

CA, CS, CMA Ind AS First-Time Adoption: Practical Application Through Transition Scenarios

Adopting Ind AS for the first time is not merely a mechanical conversion of old financial statements into a new format. Ind AS 101, First-time Adoptio...

Company Law Third-Party Funding and Arbitration in India: Legality, Judicial Approach and Need for Regulation

1. Why third-party funding matters in arbitrationArbitration is often chosen because it is expected to be quicker, private and commercially efficient...

Company Law Global Corporate Law Update: SEC Moves to Withdraw Investment Adviser “Pay-to-Play” Restrictions

In a significant securities law development, the U.S. Securities and Exchange Commission has proposed removing the political contribution restrictions...

Company Law AOC-2 Cannot Be Ignored Merely Because RPTs Are at Arm’s Length: ROC Karnataka Levies ₹8 Lakh Penalty

1. Why this ROC order mattersThe Registrar of Companies, Karnataka, by an adjudication order dated 16 July 2026, penalised SDU Projects Private Limite...

Company Law Related Party Transactions in India: Why Approvals, Accounts Disclosures and Listing Filings Often Do Not Speak the Same Language

1. The compliance problem around RPTsRelated Party Transactions, commonly referred to as RPTs, occupy an important place in Indian corporate regulatio...

CA, CS, CMA Ind AS Transition for PPE: Practical Boundaries of the Deemed Cost Relief under Ind AS 101

1. Why the PPE transition exemption needs careful applicationWhen an entity moves from previous GAAP to Ind AS, one of the most sensitive areas is the...


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