The order clarifies that procedural violations in private placement cannot be excused merely because the company was a ...

GSTAT revoked the staggered filing requirement after reassessing portal capacity. Appeals can now be filed freely without ...

Corporate law allows recovery of dividends and shares transferred to IEPF after seven years. Ownership rights remain intact ...

Insurers can now invest in AT1 bonds and Tier 2 capital instruments issued by AIFIs. The change widens investment options ...

Penalties were imposed after it was found that share subscription funds were used without valid allotment. The ruling ...

The adjudication confirms that non-appointment of a secretarial auditor is a serious compliance breach. COVID-related ...

This explainer breaks down how Section 80G deductions work and who can claim them. It highlights deduction categories, ...

The Registrar imposed penalties after finding a nearly six-year delay in appointing a mandatory whole-time Company Secretary ...

The Tribunal struck down reopening where reasons conflicted and rested solely on AIR cash-deposit data. The key takeaway is ...

The Tribunal held that while arbitrary disallowances are not sustainable, inadequate substantiation justifies estimation.

Madras High Court held that reassessment under section 147 of the Income Tax Act after expiry of four years is sustainable in law since assessee has failed to set out truly and fully all the material ...

Calcutta High Court held that GST Circular issued by Central Board of Indirect Taxes & Customs [CBIC] are binding on all the departmental officers but at the same time circular should not be treated ...