The analysis explains why all GST appeals relating to orders communicated before 1 April 2026 must be filed by 30 June 2026, despite the staggered filing schedule. It clarifies how Section 112 ...
The Tribunal held that notices under section 153C issued without independent satisfaction by the AO are invalid, quashing the ...
The case involves alleged offences under Sections 420, 467, 468, and 471 read with Section 120B of the IPC, and Sections ...
The order holds that the company commenced operations before filing the mandatory INC-20A form, constituting a 293-day delay.
ITAT Delhi held that granting blanket 153D approval without independent examination vitiates assessments. approvals under ...
The company failed to comply with statutory charge registration requirements under the Companies Act, 2013, attracting ...
The company and its officer were penalized for failing to transfer acquired assets into the company’s name, violating Section ...
The ROC Chennai penalized a company and its directors for failing to disclose PAN and email IDs of allottees in Form PAS-3.
Liquidation is operationally and legally more complex than CIRP. Delays, missing records, low asset realisation, and statutory hurdles often impede timely ...
The tribunal dismissed the revenue’s appeal, holding that the assessee was entitled to ₹2.36 crore deduction under Section 54F. Evidence showed only one residential property purchase, and farmhouse ...
The Supreme Court ruled that TDS on payments to non-residents cannot exceed treaty-specified rates, even if PAN is not provided, ensuring DTAA provisions prevail over Section ...
Commission payments to agents were held genuine for AY 2013-14 and 2014-15. Tribunal directed deletion of disallowances as payments were backed by bank records, TDS, and recipient ...
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