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

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

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

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

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

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

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

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

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

Observing prolonged non-compliance with annual return filing requirements, the authority levied penalties up to the statutory ...

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

The issue was whether GST applies on amounts deducted as “royalty” from contractors’ bills. It was held that such deductions ...