Learning Centre
From the Vakilkaro blog
Practical guides on registration, trademark, tax, NGO and compliance — written and reviewed by our legal team.
ITAT Mumbai Allows Retrospective 10% Stamp Duty Tolerance – Section 56 Addition Deleted (AY 2017-18)
A significant ruling from ITAT Mumbai has provided relief to property buyers facing additions under Section 56 due to stamp duty valuation differences. The Tribunal held that the 10% tolerance band introduced by the Finance Act 2020 is curative and therefore applies retrospectively. Where the differ
The Vakilkaro Brief: Beyond the Logo: Why 3D Shapes are the New Frontier of Trademarks
Is Your Product Shape Your Signature?Logos are easy to copy. A unique bottle or container is not. We explain why 3D trademarks are becoming the ultimate status symbol for brand protection in India.
The Vakilkaro Brief: Who Owns the Prompt? The 2026 Battle for AI Copyright
Who Owns the Art? The Prompter, The AI, or No One?You typed 10 words, the AI made a masterpiece. But who holds the copyright? The 2026 legal battle over AI prompts is rewriting the rules of creativity.
The Vakilkaro Brief: Bata v. Power Flex: Why the Delhi High Court is Getting Tough on ‘DeceptivelySimilar’ Brands
The Shoe War: Bata v. Power Flex. Is it a coincidence or a copycat? The Delhi High Court draws a hard line in the Bata v. Power Flex case, sending a warning to all "look-alike" brands.
The Vakilkaro Brief: The '3-Hour' Takedown: India’s New Deepfake Mandate
3 Hours to Save Your Reputation: The Deepfake Deadline. A viral fake video can ruin you in minutes. India’s new legal mandate forces tech giants to act fast. Here is how the "3-Hour" rule works for victims of deepfakes.
Kerala HC Rejects 3-Year GST Appeal Delay: Portal Upload Valid Service, No SMS/Email Not a Defence (2025)
A recent decision of the Kerala High Court makes one thing clear: statutory timelines under GST law are strict, and lack of SMS or email alerts will not excuse a prolonged delay.
IBBI CIRP Regulations Update Feb 2026: CoC Minutes, CIRP Cost Controls and Delayed Claims Explained
IBBI's Discussion Paper from February 16 2026 recommends specific modifications to CIRP regulations which will enhance transparency and orderliness and consistency of insolvency resolution procedures. Stakeholder comments are invited until March 10, 2026. The proposals focus on four areas that frequ
ROC Cuttack Imposes ₹2.5 Lakh Penalty on Z Estates: Debenture Interest Must Be Paid Annually (2025 Order)
The recent adjudication order from the Registrar of Companies Cuttack establishes an essential compliance rule which states that companies must make scheduled annual interest payments according to their debenture terms because they cannot delay this duty through subsequent board decisions or debentu
SAT February 2026 Ruling: Show Cause Notices Not Appealable Under Section 15T of SEBI Act
In a significant February 2026 decision, the Securities Appellate Tribunal (SAT) reaffirmed that a show cause notice (SCN) issued by SEBI does not qualify as an appealable order under Section 15T of the SEBI Act. The ruling came in appeals filed by several brokers challenging SCNs linked to the NSE
NCLT Upholds Section 59 Rectification: RTA Negligence in Duplicate Share Transfer – IndusInd Bank Case (2026)
The recent ruling demonstrates that procedural mistakes made by a Registrar and Transfer Agent (RTA) lead to companies receiving rectification orders which fall under Section 59 of the Companies Act. The tribunal reviewed a case about duplicate share certificates and determined that neglecting to co
GSTN REG-32 Filing Guide: How Rule 14A Taxpayers Can Withdraw and Resume Normal Compliance
GSTN has activated Form GST REG-32 which enables taxpayers registered under Rule 14A to choose between their existing status and the standard GST compliance framework. The facility provides relief to users but requires them to meet specific eligibility criteria and complete return filing and Aadhaar
FSSAI Registration Modification: Steps, Process, Document Requirements Complete Guide
FSSAI registration modification critical ₹50L+ food business operator compliance requirement India 2025, enabling systematic business detail updates, address change, proprietor alteration, license renewal, regulatory accuracy maintenance post-registration. FSSAI modification scope comprehensive cove
How Much FPO is There in India? Complete Guide
Farmer Producer Organizations (FPO) India 2025 ₹35,000+ registered institutions representing ₹4.5 Cr+ farmers collective aggregation, enabling agricultural value chain strengthening, direct-to-market access, collective bargaining power, input cost reduction, premium pricing realization, sustainable
How to Check FSSAI License Status by Name: Online Verification, Portal, Complete Guide
FSSAI license status verification by name critical ₹50L+ food business operator compliance requirement India 2025. FSSAI (Food Safety and Standards Authority of India) maintains ₹12L+ licensed food business registration database searchable online portal enabling real-time license status verification
Digital Signature Microfinance Registration: Requirement, Process, Alternatives Complete Guide
Digital signature requirement microfinance registration critical compliance question affecting ₹50,000+ microfinance institution (MFI) aspirant cohort India 2025. RBI (Reserve Bank of India) regulatory framework mandates digital signature certificate (DSC) specific registration application types, va
Cost of Incorporating Private Limited Company 2025: Registration Fees, Government Charges Complete Guide
Private limited company incorporation cost India 2025 ₹12,000-₹35,000 total investment enabling ₹1L+ aspiring entrepreneurs systematically establish formal business entity, accessing banking facilities, institutional credibility, investor capital, employee management legal framework. Incorporation c
LLP Agreement Registration: Process, Cost, Document Requirements Complete Guide
Limited Liability Partnership (LLP) agreement registration critical ₹2L+ professional services startup formation mechanism India 2025, enabling partner liability protection, flexible management structure, pass-through taxation benefit, capital raising capability, operational autonomy, perpetual succ
The Vakilkaro Brief: Allied Blenders vs. Batra Breweries: The Whiskey Brand Battle
The Spirits War: Allied Blenders vs. Batra Breweries. Two bottles, one logo? The Delhi High Court settles the score in a high-stakes trademark dispute involving Allied Blenders and Batra Breweries.
The Vakilkaro Brief: Design Law Reforms: Searching for Justifications
From Steel to Pixels: The New Era of Design Law. The old rules were made for factories. The new rules are for apps. We break down the recent Design Law Reforms and the justifications driving them.
The Vakilkaro Brief: Deepfakes and the Delhi High Court: Protecting Personality Rights in the Age of AI
Is That Star Real? The Legal Fight AgainstDeepfakes. From viral videos to AI-generated ads, celebrities are under siege. Here is how the Delhi High Court is using "John Doe" orders to protect personality rights in the era of Artificial Intelligence.
GSTN GSTR-3B Interest Overhaul Feb 2026: ECL Cash Offset + Non-Editable Auto-Calculation
Starting with returns for January 2026, GSTN has introduced a significant change in how interest on delayed tax payments is computed in GSTR-3B. The system now considers the minimum balance maintained in the Electronic Cash Ledger (ECL) during the period of delay. This method uses interest calculati
UNNATI Scheme Assam 2026: MSME Deadline Mar 31 – Land Deed + Negative List Pitfalls Explained
The UNNATI Scheme of Assam has attracted major interest from micro, small, and medium enterprises which want to use capital investment incentives. The scheme requires participants to complete three steps through a process which requires them to register before March 31, 2026 and make eligible invest
ROC Penalties for Independent Director Defaults: ₹1L–₹6L Exposure + 1013-Day Calculation Explained (2026)
Regulatory scrutiny around Independent Director (ID) compliance has intensified because new adjudication orders show that companies face significant financial penalties for any procedural violations. The Registrars of Companies apply statutory penalties to companies that fail to appoint directors on
IBBI CIRP Regulation Updates (Feb 2026): CoC Minutes, CIRP Costs, and Delayed Claims Simplified
The Insolvency and Bankruptcy Board of India (IBBI) has proposed targeted amendments to the CIRP Regulations aimed at improving transparency, reducing procedural disputes, and clarifying grey areas in insolvency practice. The changes primarily address CoC decision-making records, CIRP cost approvals