Learn how the Ministry of Corporate Affairs penalizes Dice Enterprises P. Ltd. for non-filing of MGT-14 under Section 117(1) of the Companies Act, 2013.
Explore recent guidelines by DGGI on GST investigations and summons, aimed at improving taxpayer experience and preventing harassment during tax proceedings.
Explore a case where the Regional Director emphasizes the Company Secretary’s role in ensuring compliance with the Companies Act, 2013, leading to penalties and appeals.
Allahabad High Court held that provisions of section 50(2) of PMLA Act empowers Directorate of Enforcement to summon any person whose attendance he considers necessary whether to give evidence or to produce any records during the course of any investigation/ proceeding.
Madras High Court held that reopening of assessment under section 148 of the Income Tax Act based on a grossly erroneous factual foundation and also based on mechanically granted approval is untenable in law.
Bombay High Court ruling states no writ jurisdiction on claims of GST department coercion for tax deposits, citing lack of evidence and voluntary action. Full judgment analysis.
Read about the Madras High Court’s decision to quash an Income Tax assessment order issued while objections were pending before the Dispute Resolution Panel.
Delhi High Court directs re-adjudication in Electra Power Transmission Systems vs Commissioner GST case due to petitioner’s failure to upload necessary documents, allowing two weeks for submission.
Madras High Court held that CBDT Circular no. 6 of 2023 dated 24.05.2023 giving differential treatment by not extending time for filing application to new trust having provisional approval u/s. 80G is violative of Article 14 of the Constitution of India.
The High Court scrutinized the case, highlighting flaws in the order’s reasoning. It emphasized that the petitioner’s reply was comprehensive and should have been evaluated on its merits. The court found the decision lacking in thoroughness, as the officer failed to seek clarification or additional documents before dismissing the reply as unsatisfactory.
