Analysis of Section 203 explains whole-time KMP appointments in group companies, legislative intent, industry practice and governance ...
Analysis explains why Section 50C is a computation provision, discusses the First Proviso to Section 50C(1), and examines its statutory ...
SC issued notice and stayed the Rajasthan HC judgment upholding GST liability on a DBFOT/BOT toll concessionaire. Final merits remain ...
Delhi ITAT upheld deletion of Section 68 additions after finding loans from the assessee’s wife and company were genuine and supported by identity and ...
ITAT Mumbai held that customs duty collections received by a CHA in a fiduciary capacity are not taxable under Section 69A and deleted the ₹1.36 crore ...
ITAT Pune held reassessment under Sections 147/148 invalid as no mandatory Section 143(2) notice was issued after a valid ...
Rajasthan revises RGST Section 61 return scrutiny guidelines, risk parameters, faceless scrutiny process, ASMT forms and ...
Learn how WCTL affects drawing power, security assessment and stock audit reporting, including disclosure, computation and treatment based on security ...
Bombay HC quashed the order on delayed ISD ITC distribution under Rule 39(1)(a) and remanded the matter for a fresh reasoned decision, keeping all issues ...
Comprehensive guide to SEBI merchant banker compliance covering filing deadlines, PIT, cybersecurity, accessibility, SBU and net-worth ...
Bengaluru ITAT quashed Section 271D penalties as time-barred, holding the six-month limitation under Section 275(1)(c) expired before the penalty ...
Supreme Court rejected a specific performance suit under Order VII Rule 11(d), holding it barred by Article 54 of the Limitation Act and an abuse of ...
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