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 ...
The ruling reiterates that prolonged filing defaults invite monetary penalties on both the company and officers in ...
An inspection under section 206(5) confirmed long-standing filing failures, resulting in statutory penalties on the company ...
ITAT held that a reassessment notice dispatched after new law took effect must follow Section 148A and failure to do so ...
ITC on Construction of Commercial Buildings for Leasing Landmark Supreme Court Ruling Overturned by Retrospective Amendment ...
IRDAI has proposed relaxing rules to allow insurers to invest in infrastructure SPVs with stable cash flows. The move aims to ...
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 ...
Explore how AI-assisted vibe coding transforms audits, tax compliance, and professional drafting, boosting efficiency and accuracy for Chartered Accountants in the digital ...
The IBC legally ensures RP independence, but practical constraints like CoC-controlled fees and appointments often limit autonomy, affecting both perception and execution of ...
The Tribunal held that depreciation claims requiring factual verification cannot be disallowed through prima facie adjustments under section ...
The Tribunal held that restricting TDS credit at the CPC stage is unsustainable when Form 26AS supports the claim. Full credit must be allowed after verification under Section 199 and Rule 37BA, ...
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