The Hon’ble Supreme Court’s decision in Sanand Properties Pvt. Ltd. v. JCIT revisits two recurring fault lines in tax litigation—when an assessment can be reopened and how income must be characterized when commercial arrangements blur taxation principles. In doing so, the Court clarifies that the true test for reassessment is not whether basic facts/ underlying documents were merely disclosed, but whether their true implication was made known to the assessing authority

The article discusses the Draft Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Second Amendment Rules, 2026, which is a step towards regulating digital intermediaries. According to the Team, the amendments propose a clear shift toward tighter, more centralized regulation of digital intermediaries, significantly raising compliance expectations and legal risk.

In today’s world with WTO mechanism and multilateralism under severe strain, countries are increasingly looking for bilateral and regional partnerships to enhance the market access for their products and services. In this quest, countries are entering into free trade agreements (‘FTAs’ or ‘agreements’), under which they grant duty concessions, often reducing tariffs to zero from their FTA partner countries.

India is in the middle of a significant overhaul of its labour laws and at the heart of it is the Code on Social Security, 2020 (‘SS Code’) prescribing for statutory compliances for the welfare of employees.

The effectiveness of any statutory obligation to collect an amount, hinges entirely on the existence of express recovery provision in the case of default.