ROC Ahmedabad penalises Divyam Infracon and its directors Rs. 4 lakh for failure to file e-Form ACTIVE as per Section 12 of Companies Act, 2013.
Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. Effective from 2 April 2025.
CESTAT Mumbai rules that VAT incentives under Goa’s NPV scheme are not part of the assessable value for excise duty. Demand against Alpha Industries set aside.
Learn the rules for auditor appointments under the Companies Act, 2023, including first auditor, subsequent appointments, casual vacancies, and auditor rotation.
Understand GST on JDAs, including tax rates, reverse charge, ITC eligibility, and compliance for builders, developers, and landowners under the GST regime.
Allahabad HC directs NOIDA to compensate for a GST deposit error, ruling that recipients shouldn’t suffer penalties due to supplier mistakes in tax compliance.
Learn key steps for conducting an effective Board evaluation in India. Improve Board performance with the right methodology, feedback, and action plans.
Summary: A debenture is a debt instrument issued by a company as per Section 2(30) of the Companies Act, 2013. It can be convertible, non-convertible, secured, or unsecured. Private companies can issue only secured Non-Convertible Debentures (NCDs) unless they are listed on a recognized stock exchange. If an NCD is neither secured nor listed, it […]
CESTAT Chennai rules Vividh Print Media eligible for concessional customs duty, citing SC precedent on retrospective application of error-correcting notifications
ITAT Hyderabad remands tax assessment case due to taxpayer’s unawareness of faceless proceedings, imposes penalty for non-compliance.
