---
title: "Lex Bytes – Page 3 "
url: https://ksandk.com/lexbyte/page/3/
type: archive
---

# Lex Bytes

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[May 4, 2026

## SC: IBC Cannot Be Used As A Recovery Mechanism To Execute A Civil Decree Against A Solvent Company](https://ksandk.com/newsletter/sc-rules-ibc-cannot-enforce-civil-decrees/)[May 2, 2026

## Beyond the three-month barrier – Supreme Court strikes down arbitrary age cap on maternity benefits for adoptive mothers.](https://ksandk.com/newsletter/age-cap-on-adoption-leave-struck-down/)[May 2, 2026

## SC Affirms Second Pension for DSC Personnel, Allows Service Shortfall Condonation](https://ksandk.com/newsletter/second-pension-for-dsc-personnel/)[May 2, 2026

## Latest Kerala-specific Consumer Price Index (“CPI”) data for February 2026, explaining its relevance to wages and local cost-of-living trends by Department of Economics & Statistics, Thiruvananthapuram.](https://ksandk.com/newsletter/kerala-cpi-data-feb-2026-wage-linked-cost/)[May 2, 2026

## Economic pulse – Understanding the latest Consumer Price Index (“CPI-IW”)](https://ksandk.com/newsletter/cpi-iw-data-shows-cost-of-living-trends/)[May 2, 2026

## MakeMyTrip (India) Pvt. Ltd. vs. Assistant Commissioner of Income Tax, Circle-75(1), Delhi & Anr., Delhi High Court, W.P.(C) 11956/2025 & CM APPL. 65195/2025, Decided on 16th March 2026](https://ksandk.com/newsletter/section-197-non-speaking-tds-order-quashed/)[May 2, 2026

## Bathina Srilakshmi vs. Income Tax Officer, Nellore & Anr., Andhra Pradesh High Court, ITA No. 53/2025, Decided on 06th March 2026](https://ksandk.com/newsletter/addition-for-unexplained-cash-gifts/)[May 2, 2026

## GSTN Advisory, GST (Portal / Appeal Filing / Pre-Deposit), dated 10th April 2026](https://ksandk.com/newsletter/gstn-advisory-allows-editable-pre-deposit/)[May 2, 2026

## GSTN Advisory, GST (Portal / Appeal Filing / NIL Demand Orders), dated 03rd April 2026](https://ksandk.com/newsletter/gstn-advisory-addresses-nil-demand-appeal-filing/)[May 2, 2026

## Central Board of Indirect Taxes & Customs by Ministry of Finance Circular No. 18/2026-Customs dated 01st April 2026](https://ksandk.com/newsletter/cbic-circular-18-2026-customs-faceless/)[April 30, 2026

## Streamlining Compliance – The Karnataka Profession Tax (Amendment) Bill, 2026 by Karnataka Legislative Assembly](https://ksandk.com/newsletter/karnataka-profession-tax-bill-2026/)[April 30, 2026

## New Legislative Landmark – The Kerala Nativity Card Bill, 2026 by Secretariat of the Kerala Legislature (Bill No. 299) on March 06, 2026](https://ksandk.com/newsletter/kerala-nativity-card-bill-2026-permanent-id/)[April 30, 2026

## Transgender Persons (Protection of Rights) Amendment Bill, 2026 introduced on March 12, 2026.](https://ksandk.com/newsletter/transgender-rights-amendment-bill-2026/)[April 30, 2026

## Draft Notification – Uttar Pradesh Occupational Safety, Health and Working Conditions Rules, 2026 – Dated  March 23, 2026.](https://ksandk.com/newsletter/up-draft-osh-rules-2026-workplace-safety/)[April 30, 2026

## Clarification regarding eligibility of members of the Institute of Cost Accountants of India to conduct annual audit of Investment Advisers and Research Analysts](https://ksandk.com/newsletter/sebi-cost-accountants-to-audit-ias-and-ras/)[April 30, 2026

## March 25, 2026: Addendum to SEBI Circular on Borrowing by Mutual Funds](https://ksandk.com/newsletter/intraday-borrowing-rules-for-mutual-funds/)[April 30, 2026

## March 13, 2026: Borrowing by Mutual Funds](https://ksandk.com/newsletter/intraday-borrowing-by-mutual-funds-2026/)[April 30, 2026

## Introduction of Voluntary Lock-in / Debit freeze facility to Mutual Fund folios](https://ksandk.com/newsletter/debit-freeze-facility-for-mutual-fund-folios/)

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