Learn the provisions and step-by-step process for Indian companies to issue shares for consideration other than cash, including valuation and regulatory filings.
Understand MSME Form 1 compliance under the Companies Act. Learn who must file, due dates, V3 updates, and penalties for non-compliance.
Learn the process and legal compliance for issuing preference shares through rights issue under Companies Act, 2013. Understand eligibility, steps, and filings.
Regional Director rejects M. Harish Babu’s appeal against penalty for Preethi Villas Pvt Ltd audit non-compliance due to pending Supreme Court case.
Understand tax, valuation, and GST implications in the takeover of a proprietorship firm by a private limited company under Indian corporate laws.
Below is a curated list of the most influential and frequently cited landmark judgments under the ITA, focusing on their practical significance, legal principles, and frequent use in tax disputes.
Order against Ecospace Commodities Trade Private Limited for violating Companies Act, 2013, Section 12(1) by not maintaining a registered office.
Order against Shivnath Holdings Private Limited for violating Companies Act, 2013, Section 12(3)(c) by not printing CIN on letterhead.
ITAT Raipur held that reassessment proceedings under section 147 of the Income Tax Act without any fresh material, amounts to mere change of opinion, and hence the same is not sustainable in law.
Supreme Court held that in the case under Section 138 of the Negotiable Instruments Act, 1881 [NI Act], complainant is not required to show evidence that he had the financial capacity. Accordingly, appeal of appellant allowed.
