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What Changed, and What the Courts Said—Section by Section.
A Single-volume, Section-wise Commentary on the Industrial Relations Code 2020, in Plain Language, Featuring:
▸ Old and New Law, Side by Side—Every Section Read Against the Three Repealed Acts
▸ Four Tables Linking the Old Acts and the Code—Both Ways, Down to Definition Clauses
▸ Nearly 1,500 Cases—up to the Nine-Judge Constitution Bench Ruling of 20th August 2026
▸ All 44 Definitions Treated One by One—Across Nearly 250 Pages
▸ A 90-Page Handbook on Disciplinary Proceedings (Section 50)—from Preliminary Enquiry to Tribunal Relief
▸ Industrial Relations (Central) Rules 2026, Forms & Notifications—in the Same Volume
Look inside the book here: https://taxmann.social/WjLCr
Like it? Buy now with Free Expedited Shipping & get a Limited Period Discount! https://taxmann.social/OjLVO
#TaxmannBooks #TaxmannUpdates #IndustrialRelationsCode #IRCode #LabourCodes #LabourLaw #IndustrialRelations #HRCompliance #EmploymentLaw
• PCAOB restructures Enforcement Division into Five Specialised Units to Strengthen Audit Oversight
𝐄𝐱𝐩𝐥𝐨𝐫𝐞 𝐭𝐡𝐞 𝐅𝐮𝐥𝐥 𝐂𝐨𝐥𝐮𝐦𝐧 𝐍𝐨𝐰: https://taxmann.social/HjLL8 [6-Minute Read]
Prepared by 𝐓𝐚𝐱𝐦𝐚𝐧𝐧'𝐬 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡 & 𝐄𝐝𝐢𝐭𝐨𝐫𝐢𝐚𝐥 𝐓𝐞𝐚𝐦
#TaxmannUpdates #IAASB #ArtificialIntelligence #AIinAuditing #AIAuditTools #QualityManagement #AuditTechnology #AuditStandards #RiskManagement #AuditCompliance #FinancialAuditing
#GlobalFinancialInsights #Accounting #Auditing
[𝐍𝐞𝐰 𝐂𝐨𝐥𝐮𝐦𝐧] 𝐆𝐥𝐨𝐛𝐚𝐥 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐈𝐧𝐬𝐢𝐠𝐡𝐭𝐬 is designed to inform you about the most significant global developments in financial reporting and auditing practices.
𝐇𝐞𝐫𝐞'𝐬 𝐚 𝐆𝐥𝐢𝐦𝐩𝐬𝐞 𝐨𝐟 𝐓𝐡𝐢𝐬 𝐖𝐞𝐞𝐤'𝐬 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐇𝐢𝐠𝐡𝐥𝐢𝐠𝐡𝐭𝐬:
‣ 𝐓𝐡𝐞 𝐈𝐧𝐭𝐞𝐫𝐧𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐀𝐮𝐝𝐢𝐭𝐢𝐧𝐠 𝐚𝐧𝐝 𝐀𝐬𝐬𝐮𝐫𝐚𝐧𝐜𝐞 𝐒𝐭𝐚𝐧𝐝𝐚𝐫𝐝𝐬 𝐁𝐨𝐚𝐫𝐝 (𝐈𝐀𝐀𝐒𝐁)
• IAASB issues Guidance on Quality Management for AI-Enabled Technological Tool
‣ 𝐓𝐡𝐞 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐑𝐞𝐩𝐨𝐫𝐭𝐢𝐧𝐠 𝐂𝐨𝐮𝐧𝐜𝐢𝐥 (𝐅𝐑𝐂)
• UK and Zimbabwe Sign Mutual Recognition Agreement on Audit Qualifications
• FRC review highlights 20% reduction in Stewardship Code Reporting Length
‣ 𝐓𝐡𝐞 𝐏𝐮𝐛𝐥𝐢𝐜 𝐂𝐨𝐦𝐩𝐚𝐧𝐲 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐎𝐯𝐞𝐫𝐬𝐢𝐠𝐡𝐭 𝐁𝐨𝐚𝐫𝐝 (𝐏𝐂𝐀𝐎𝐁)
• PCAOB issues Notices to 97 Audit Firms for Potential Withdrawal of Registration
• PCAOB restructures Enforcement Division into Five Specialised Units to Strengt
The subscription-based fortnightly Journal is designed as a continuous professional reference on India's corporate and securities law framework, featuring:
▸ Fortnightly coverage of statutory amendments & judicial developments
▸ SEBI, Company Law, Insolvency, FEMA & Competition Law updates
▸ Contextual analysis of landmark rulings & regulatory actions
▸ Structured review of law across corporate regulatory domains
▸ Peer-reviewed expert articles on interpretation & application
▸ Practice-oriented insights for advisory, compliance & litigation
Available in print and virtual formats.
Look inside the Journal here: https://taxmann.social/djLHp
Take a 7-Day Free Trial & Become a Part of the Legacy Now! https://taxmann.social/6jLJR
Subscribe Now! https://taxmann.social/HjLKU
#TaxmannUpdates #TaxmannJournals #CorporateLaw #SEBILaw #InsolvencyLaw #CompanyLaw #LegalUpdates #CorporateCompliance
#IncomeTax #CaseLaw
Challenge to Validity of Rule 3(7)(i) on Perquisite Valuation for Concessional Loans Dismissed as SC and HC Upheld It: HC
Read the (Madras) High Court Order: https://taxmann.social/jjLYw
Citation: [2026] 191 taxmann.com 688 (Madras)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #PerquisiteValuation
#GST #CaseLaw
Second Appeal by Revenue Against Fine Alone Not Maintainable as Findings on Penalty Were Unchallenged: GSTAT
Read the (Agra) GSTAT Order: https://taxmann.social/zjLTd
Citation: [2026] 192 taxmann.com 112 (GSTAT-AGRA)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #GSTAppeal
Look inside the book here: https://taxmann.social/WjLEV
Like it? Buy now with Free Expedited Shipping & get a Limited Period Discount! https://taxmann.social/VjLRd
#TaxmannBooks #TaxmannUpdates #IBC #IBCAmendment2026 #InsolvencyAndBankruptcyCode #InsolvencyLaw #CIRP #InsolvencyProfessionals #CorporateInsolvency
Know Where Each IBC Section Stands—and Why.
The First Authoritative IBC Commentary, Now in a Thoroughly Revised 2nd Edition—Two Volumes on Every Section and Schedule, Featuring:
▸ Revised for the 2026 Amendments—IBC (Amendment) Act 2026 · Phase-wise Resolution · Creditor-initiated & Group Insolvency
▸ 2,500+ Rulings, Indian & Foreign—Supreme Court · High Courts · NCLAT · NCLT · Courts in the UK, US, Australia & Singapore
▸ Two Depths of Reading—Boxed Overviews for a Quick Read · Issue-by-issue Comments for the Full Reasoning
▸ Authors' Clear Positions—Apparent Conflicts in Rulings Reconciled · Rulings Needing Reconsideration Flagged
▸ International Benchmarks—UNCITRAL Legislative Guide & Model Laws · US Bankruptcy Code · UK Insolvency Act 1986
▸ Legislative Record—BLRC & Insolvency Law Committee Reports · Notes on Clauses · MCA & IBBI Discussion Papers
▸ Practice Aids—130+ Tables · 25+ Flowcharts · 4 Specimen Formats, incl. a Section 29A Questionnaire
#CBDT #Notification
The CBDT has notified nil TDS under section 393(1) of the Income-tax Act, 2025 on dividends paid by an International Financial Services Centre (IFSC) unit primarily engaged in aircraft leasing to a company that is also an IFSC aircraft-leasing unit. The payee must furnish a statement-cum-declaration in Form No. 1(N) to the payer, who must report such payments in its TDS statement. The notification applies retrospectively from 1 April 2026.
Read the Full Notification: https://taxmann.social/AjLWA
#TaxmannUpdates #TDS #TDSExemption #DividendIncome #DividendTaxation #IFSC #GIFTIFSC #AircraftLeasing #AviationFinance #Form1N
#GST #CaseLaw
Refund for Inverted Duty ITC Cannot Be Denied for Pre-18.07.2022 Period Filings as Restriction Is Prospective: GSTAT
Read the (Hyderabad) GSTAT Order: https://taxmann.social/TjLur
Citation: [2026] 191 taxmann.com 854 (GSTAT-HYDERABAD)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #InvertedDutyStructure
#GST #CaseLaw
ITC Reversal Not Warranted Under CGST Act Unless Availed on Inputs for Both Taxable and Exempt Supplies: GSTAT
Read the (Chandigarh) GSTAT Order: https://taxmann.social/rjLyO
Citation: [2026] 191 taxmann.com 935 (GSTAT-CHANDIGARH)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #InputTaxCredit
#IncomeTax #CaseLaw
TDS Credit Allowable in Year of Interest Income Despite Subsequent TDS Correction by Deductor: ITAT
Read the (Chandigarh) Tribunal Order: https://taxmann.social/yjLtW
Citation: [2026] 191 taxmann.com 737 (Chandigarh-Trib.)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #TDSCredit
#GST #CaseLaw
Detention and Penalty on Goods in Transit Upheld as Cumulative Discrepancies Established Intent to Evade Tax: GSTAT
Read the (Lucknow) GSTAT Order: https://taxmann.social/ljLrJ
Citation: [2026] 191 taxmann.com 846 (GSTAT-LUCKNOW)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #GSTPenalty
#IncomeTax #Opinion
Redevelopment of the Society: Taxability Issue
Read the Full Article for FREE! https://taxmann.social/UjLes [17 Mins | Read Time]
Authored By: Dr. Suhas Kulkarni
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #SocietyRedevelopment
#IncomeTax #Opinion
Now, Claim Irrecoverable GST Input Credit u/s 37 of Income Tax
Read the Full Article for FREE! https://taxmann.social/TjLqY [13 Mins | Read Time]
Authored By: Meenakshi Subramaniam
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #InputTaxCredit
#BankingLaw #Circular
IFSCA Sets Reporting Norms and Submission Timelines for TechFin, GIC and Other Regulated Service Providers Across IFSC
Read the Full Circular: https://taxmann.social/OjK5V
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #IFSCA
#BankingLaw #Notification
RBI Nominates Shri Janmejaya Kumar Sinha as Its Nominee Director on the Board of National Housing Bank
Read the Full Notification: https://taxmann.social/CjK7E
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #NationalHousingBank
#CompanyLaw #Notification
MCA Expands Overseas Listing Framework to Include Convertible Debentures and Preference Shares
Read the Full Notification: https://taxmann.social/mjK4t
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #OverseasListing
#SEBI #Circular
SEBI Reviews Existing KYC Provisions Governing Individual Persons Resident Outside India (PROI) Clients
Read the Full Circular: https://taxmann.social/SjK8y
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #KYCCompliance
#SEBI #PressRelease
SEBI Sets Up Working Group to Review Regulatory Framework Governing Innovators Growth Platform
Read the Full Press Release: https://taxmann.social/wjK3k
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #InnovatorsGrowthPlatform
