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 ...

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

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

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

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

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

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.

It was ruled that failure to file PAS-3 within 15 days attracts per-day penalties, reinforcing strict adherence to private ...

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 ...