Discover why certifications under the Companies Act, 2013 are essential for legal compliance, risk mitigation, and building stakeholder trust.
Tax outcomes often hinge on procedural fairness rather than law alone. This article explains how natural justice and proper adjudication protect taxpayers from arbitrary decisions.
This guide explains the legal and procedural steps foreign nationals must follow to obtain a DIN and be lawfully appointed as directors, including board approvals, digital filings, and regulatory clearances.
The dispute involved confirmation of unexplained cash deposits without granting a requested VC hearing. The Tribunal held that denial of virtual hearing violated natural justice. The matter was remanded for fresh adjudication.
The Act was introduced to tackle project delays, lack of transparency, and misuse of funds, granting homebuyers strong statutory remedies against errant promoters.
The new framework mandates real-time compliance, transparency, and risk-sharing, transforming platforms into core governance and compliance engines.
Despite allegations of sham sub-contracts, the project was shown to be completed, commissioned and operational. The Tribunal held that once the asset exists and is used, depreciation cannot be denied without concrete proof of bogus cost.
The Tribunal ruled that section 271AAB applies only to undisclosed income found in search, not to routine disallowances from recorded books.
ITAT Delhi held that mere Whatsapp messages showing demand do not justify Section 69A additions unless actual receipt of money is proved.
The issue was whether CPC could disallow share capital fees not claimed as deduction. The ITAT held that no adjustment is permissible when the amount is directly booked in retained earnings.
