The ICAI will announce CA Final, Intermediate, and Foundation exam results for September 2025 on November 3rd, 2025, at icai.nic.in. Access with Roll and Registration Numbers.
Consolidation of Customs Notifications applicable w.e.f. November 01, 2025 On October 24, 2025, the Central Board of Indirect Taxes and Customs (CBIC) released Letter No. D.O. CBIC-190341/168/2025-TRU dated October 24, 2025, announcing a consolidation of multiple customs duty exemption notifications into a unified structure. A new master notification— Notification No. 45/2025-Customs, dated October 24, 2025 […]
Authority held that consultancy services like planning and estimation qualify for GST exemption only when related to Panchayat or Municipality functions under Articles 243G and 243W.
Summary of Indian legal frameworks (CrPC, NALSA, VCS) for victim compensation and rehabilitation. Focuses on support, long-term reintegration, and policy gaps.
The CBDT extended the ITR deadline for audited cases (Oct 31 date) but excluded TP audit cases (Nov 30 date). This technical gap means TP deadlines may remain unchanged, requiring an urgent CBDT clarification.
A reassessment order was challenged because the Section 148 notice was issued in the name of the assessee who had died a year earlier. The ITAT ruled that a notice issued to a deceased or non-existent person is non est in law, deeming the assumption of jurisdiction and the entire reassessment process void ab initio.
The new MCA V3 system for AOC-4 is now live. Learn about the mandatory justifications for previous year figures, linked web-forms (AOC-1, AOC-2), and new non-financial compliance checks (Audit Trail, POSH).
The ITAT Mumbai quashed reassessment proceedings, declaring the assessment order void ab initio due to critical procedural failures, including the use of a manual DIN and jurisdictional violation of the Faceless Assessment regime. This ruling affirms the mandatory nature of CBDT Circular No. 19/2019 for all tax orders.
ITAT Kolkata held that reassessment proceedings were invalid as the notice under Section 148 failed to disclose mandatory approval under Section 151. The Tribunal found the reopening to be mechanical and without independent application of mind, rendering the reassessment void ab initio.
Guide to MGT-7/7A Annual Return on MCA V3: Choose MGT-7 or MGT-7A based on size, submit office photos with a signing director, and ensure DSC/shareholder data matches AOC-4.
