NCLAT Delhi condoned delay of five days in filing of an appeal as sufficient explanation given by the appellant for the condonation. Accordingly, delay condoned in terms of section 61(2) of the Insolvency and Bankruptcy Code, 2016.
Delhi High Court held that the disallowance of expenditure is not sustainable as the evidence and material produced by the assessee establish that it had incurred the expenditure as claimed. Thus, findings of ITAT cannot be perverse.
Delhi High Court held that provision of service by associated enterprise doesn’t include the element of ‘make available’ of technology to the assessee. Thus, benefit of Article 12 of India-USA DTAA available to such payment and hence TDS not deductible on the same.
CESTAT Delhi held that declared price is price for delivery at the time and place of importation unless contrary proved by department. Since onus not discharged, the declared price remains unimpeached.
A Disciplinary Committee clears a Chartered Accountant of professional misconduct charges after a blank attachment was found to be a technical error, not negligence.
SEBI updates guidelines for capacity planning and real-time monitoring of IT systems for MIIs. Compliance required within 3 months.
SEBI expands T+0 settlement cycle in Equity Markets, adding more scrips and enabling broader participation by brokers and custodians from January 2025.
Due date for October 2024 GSTR-3B filing for Murshidabad, West Bengal, extended to 11th December 2024 vide GST Notification No. 30/2024-Central Tax
Analysis of the AMU judgement 2024, addressing unresolved issues on minority status, judicial delays, and implications for minority educational institutions.
Learn about the process, eligibility, and required documents for applying for a company’s strike off under Section 248 of the Companies Act, 2013.
