The Tribunal held that additional evidence accepted by the appellate authority must be examined by the Assessing Officer.

ICAI has mandated a digital E-Diary for CA students starting articleship from January 2026. The move standardises training ...

The Tribunal held that cash deposited in demonetised notes cannot be taxed under Section 69A when it represents recorded ...

The new labour framework mandates restructuring of wages to ensure basic pay and dearness allowance form at least half of ...

Repeated delays in filing MSME returns resulted in penalties reaching the statutory cap. The decision highlights strict ...

An incorrect statutory filing led to misclassification of the company on the MCA portal. The ruling clarifies that directors ...

The Authority held that treatment of psoriasis, dermatitis, fungal infections, and similar conditions constitutes healthcare ...

The competition regulator dismissed allegations that restrictive turnover criteria in a hospital tender violated competition ...

Filing a statutory e-form with incorrect details was held to be a completed offence. Even clerical errors can attract ...

A delay of 13 days in filing Form MGT-15 attracted penalties on both the company and key managerial personnel. The key ...

The authority held that failure to disclose related party contracts and justifications in the Board’s Report violates ...

Delays running into several months in filing MSME-1 resulted in penalties capped at ₹3 lakh. The ruling underscores that ...