GOI makes four new Labour Codes  effective from 21st November 2025 Government of India has announced that the four Labour Codes – the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 are …

Provident fund dues definitely have a first charge over claim of bank under SARFAESI Act – Supreme Court In a recent judgment, Hon’ble Supreme Court has held that provident fund dues definitely have a first charge over claim of bank under SARFAESI Act ABCAUS Case Law Citation:4874 (2025) …

CBDT notifies the Capital Gains Accounts (Second Amendment) Scheme, 2025 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 19th November, 2025 (INCOME-TAX) S.O. 5293(E) — In exercise of the powers conferred by sub-section (2) of section 54, sub-section (2) of section …

Uttar Pradesh Government has notified reduced / concessional rate of registration and stamp duty fees on lease / rent agreements. Currently, any rental agreement for more than eleven months must be registered at the local sub-registrar’s office to be legally enforceable. Failing to register an agreement for more …

First-time experience in filing appeal was a reasonable and bona fide cause for delay – ITAT condoned delay In a recent judgment ITAT Hyderabad condoned the delay in filing appeal observing delay due to assessee’s official deployment during Parliamentary Elections and his first-time experience in filing appeal was …

Mere nondisclosure of place of destination in the documents cannot be a ground for seizure u/s 129 of GST Act. In a recent judgment, Allahabad High Court has held that merely non-disclosure of place of destination in the accompanying documents cannot be a ground for seizure of goods …