The issue was misuse of arrest powers against genuine buyers. Courts have held that coercive arrests for supplier defaults ...

The issue concerns prolonged rectification and recovery pressures. The proposal seeks strict timelines, deemed approvals, and ...

The Tribunal upheld deletion of an ad-hoc expense addition where the Assessing Officer failed to point out defects in audited ...

Karnataka High Court held that vocational training qualifies as education under section 2(15) of the Income Tax Act.

The Court ruled that filing GSTR-3B returns and paying tax nullifies best judgment assessment orders under Section 62.

ROC Mumbai held that omission of mandatory details in AOC-4 makes the authorised signatory liable. A ₹10,000 penalty was ...

Failure to include mandatory disclosures in MGT-14 during share allotment led to adjudication. Start-up and small company ...

The issue was whether a final assessment could stand when objections were filed before the DRP but not considered by the AO. The Court ruled that such an order violates the scheme of section 144C and ...

ROC Pune imposed penalties for failure to disclose required details in MGT-14 while issuing shares. Relief under Section 446B ...

Incomplete disclosures in MGT-14 during share allotment led to adjudication under the Companies Act. Reduced penalties were ...

Authorities held that non-attachment of the Board’s Report to annual financial statements violates Section 134. The company ...

The authority held that non-filing of annual returns within the prescribed time violates Section 92(4). In the absence of any ...