The Delhi High Court held that review jurisdiction is limited and cannot be used to reargue decided issues. The Revenue ...

Conclusion: Appellant had failed to establish locus standi to challenge orders relating to asset realisation in liquidation ...

The issue examines how presumptive taxation is consolidated under Section 58. The key takeaway is that structural simplicity ...

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

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 ...

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

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

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

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

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

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