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Corporate Laws Amendment Bill, 2026 proposes major changes in Companies Act, 2013 and LLP Act, 2008 covering CSR, small companies, audits, buy-back, NFRA, mergers, LLPs and ease of doing business. The Corporate Laws (Amendment) Bill, 2026 was introduced in the Lok Sabha on 23rd March, 2026 as Bill No. 85 of 2026. The Bill seeks to amend two major corporate laws of India — the Limited Liability Partnership Act, 2008 and the Companies Act, 2013. The Bill has been referred to a Joint Parliamentary Committee, and the Committee is required to submit its report by the last day of the first week of the Monsoon Session, 2026.
https://caalokkumar.com/my-writing/corporate-laws-amendment-bill-2026-companies-act-llp-act/

From CSR to NFRA - Corporate Laws Amendment Bill 2026 - What Directors, Auditors and Startups Must Know - CA ALOK KUMAR Corporate Laws Amendment Bill, 2026 proposes important changes in Companies Act, 2013 and LLP Act, 2008 covering CSR, small companies, audit, NFRA, buy-back, mergers, LLPs and corporate compliance in India.

11. WhatsApp Chat Alone Cannot Create Tax Liability - ITAT Rejects Tax Addition Based on Mobile Data Alone
No Evidence, No Section 69A Addition: ITAT Mumbai on WhatsApp Chats and Third-Party Mobile Entries. ITAT Mumbai deletes Section 69A additions in Naresh Bhavanji Chheda v. ACIT, holding that third-party mobile entries, WhatsApp chats and uncorroborated statements cannot justify tax addition.

WhatsApp Chat Alone Cannot Create Tax Liability - ITAT Rejects Tax Addition Based on Mobile Data Alone - CA ALOK KUMAR No Evidence, No Section 69A Addition: ITAT Mumbai on WhatsApp Chats and Third-Party Mobile Entries. ITAT Mumbai deletes Section 69A additions in Naresh Bhavanji Chheda v. ACIT, holding that third-party mobile entries, WhatsApp chats and uncorroborated statements cannot justify tax addition.