The adjudicating authority held that exceeding the ₹100 crore borrowing threshold makes secretarial audit compulsory. Failure ...
Description: A clerical mistake in the allotment date led to a violation of section 62(1)(a), attracting penalty under ...
An inspection under section 206(5) confirmed long-standing filing failures, resulting in statutory penalties on the company ...
ROC imposed the highest permissible penalty after finding prolonged failure to file AOC-4. The ruling underscores strict enforcement of Section 137(3) and personal accountability of ...
The ruling reiterates that prolonged filing defaults invite monetary penalties on both the company and officers in ...
Explore how AI-assisted vibe coding transforms audits, tax compliance, and professional drafting, boosting efficiency and accuracy for Chartered Accountants in the digital ...
The Supreme Court held that leasing residential property for use as a student or working-professional hostel qualifies for GST exemption. The ruling confirms that long-term residential use, not the ...
Revised NPS rules introduce staggered withdrawals, relaxed premature exit limits, and optional annuity routes. The changes make retirement planning more ...
Learn how marginal relief prevents disproportionate tax liability when your income slightly exceeds a surcharge threshold, ensuring fairness in ...
The Tribunal held that depreciation claims requiring factual verification cannot be disallowed through prima facie adjustments under section ...
The High Court declined to interfere with a GST show cause notice, holding that the challenge was premature. The assessee was directed to pursue adjudication and raise all legal ...
The IBC legally ensures RP independence, but practical constraints like CoC-controlled fees and appointments often limit autonomy, affecting both perception and execution of ...