Two Certainties
Latest · 17 August 2026
GST and IBC Overlap: The Delhi High Court Takes a Prudent View
I. Introduction The Delhi High Court, in its recent judgment of Kanwal Chaudhary v IBBI & Ors held that when an advocate – registered under the…
ABC of IBC
Latest · 3 July 2026
PMLA v IBC: The NCLAT Invokes Ganges and National Interest
The National Company Law Appellate Tribunal, New Delhi (‘NCLAT’) in Value Wise Consultancy Private Limited v The Deputy Director, Directorate of Enforcement had to decide that…
Visualaw
Latest · 17 August 2026
GST and IBC Overlap
Full of Law
Latest · 9 February 2026
GST Council | Anatomy of a Constitutional Body | Perspective of a Tax Lawyer
IBC Daily
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Tax Weekend
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A new tax question every weekend morning.
One MCQ each Saturday and Sunday, with a hint if you need one. Past questions stay open in the Quiz Archive.
Quiz Archive
Self-Learning Hub
Every past question, still open.
A calendar of every IBC Daily and Tax Weekend question — attempt the ones you missed, and see how you scored.
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Academy
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About Me

Colorable Device

14 May 2024
Dividend Distribution or Reduction of Share Capital: DDT’s Long Shadow on Cognizant

Dividend Distribution Tax (‘DDT’) – abolished in April 2020 - was one of the most contested taxes in India as it taxed dividends in hands of companies which distributed dividends. Making companies liable to pay dividend…

Dividend Distribution or Reduction of Share Capital: DDT’s Long Shadow on Cognizant