The order holds that missing mandatory disclosures in share issue filings violate Section 62 read with Rule 13. Even inadvertent procedural lapses can trigger penalties under the residual provision of ...

The adjudicating authority held that filing an AOC-4 with incorrect particulars attracts penalty even if the error is later admitted and rectified. Administrative correction does not nullify the ...

The Tribunal held that interest earned from deposits with co-operative banks qualifies for deduction under section 80P. Such ...

ITAT ruled that unverified electronic records recovered from a third party do not constitute reliable evidence of cash payments. Additions based solely on such data were ...

Following judicial criticism of delayed appeals, officers urged structural reforms to fix institutional gaps rather than penalising individual ...

The Registrar penalised a company for missing mandatory disclosures in share allotment filings. The order clarifies that even inadvertent procedural lapses attract penalties, though relief may apply ...

The Council capped regional CPE seminar hours and allowed shorter technical sessions for major events, while empowering the CPE Chair to grant ...

With repeated technical failures hampering compliance, officers requested formal absolution from blame. The letter emphasizes collective institutional responsibility over individual ...

The notification exempts defined categories of income of a legal services authority, while warning that violations may lead to penalty and withdrawal of ...

The Tribunal held that receipts already offered under the presumptive scheme cannot be taxed again as unexplained money. Once income is declared under section 44AD and supported by surrounding facts, ...

The High Court held that when the validity of DRI-issued show cause notices is pending before the Supreme Court, the Tribunal ...

The appellate tribunal upheld approval of a resolution plan, rejecting challenges by operational creditors. The ruling ...