The ITAT held that professional negligence and continuous medical problems constitute sufficient cause, condoning a 261-day delay and reviving the appeal.
Highlights the most common GST triggers for online sellers, including GSTR mismatches, ITC issues, and credit note errors, helping businesses prevent notices and penalties.
Explains how religious and charitable trusts can comply with FCRA, highlighting proper donation channels, fund utilization, and reporting to prevent suspension or cancellation.
ICAI has reduced the fees for verification and certified copies of CA exam answer books. The revised rates apply from the January 2026 exam results.
Learn how discrepancies between GST returns and financial statements arise, and discover best practices to reconcile GSTR-9 and 9C accurately to reduce scrutiny and litigation.
This explains how internal audit focuses on ongoing risk prevention while forensic accounting investigates suspected fraud. The key takeaway is that one is proactive and advisory, while the other is reactive and evidence-driven.
The Tribunal held that section 54F does not require submission of a completion certificate. The key takeaway is that actual investment and timely construction, supported by evidence, are decisive.
The case questions how data protection rules can operate when the parent Act is admittedly unenforced. It underscores that subordinate legislation cannot survive without statutory commencement.
The Appellate Authority held that the change in corporate status was made to implement a subsisting NCLAT stay. Since the relevant Change Request Form was already disclosed, no further information was required under the RTI Act.
ICAI has announced the ISA Course Assessment Test (3.0 Syllabus) for eligible members, to be held on 7 February 2026 in Computer Based Test (CBT) mode.
