This article explains how consumer law regulates brand endorsements. The key takeaway is that endorsers face penalties only when misleading claims are proven without due diligence.
This article explains when decisions must be taken in Board Meetings and when circulation is allowed. The key takeaway is that circular resolutions are exceptions, not substitutes for meetings.
The discussion explains why technology decisions affect audit quality and cannot remain operational choices. It concludes that a fiduciary, partner-level CTO role is now structurally necessary.
The Tribunal held that employee stock option plan costs are allowable revenue expenditure. Following binding High Court precedent, the ₹93 lakh disallowance was deleted.
ITAT held that reassessment notices issued after the permissible limitation period were invalid. Applying the Supreme Court’s ruling in Rajeev Bansal, all proceedings were quashed as being beyond jurisdiction.
The Tribunal held that the Assessing Officer failed to apply amended provisions taxing interest on enhanced compensation. Revision under Section 263 was upheld as the assessment was erroneous and prejudicial to revenue.
The Tribunal sustained reassessment based on search information but faulted the disallowance of political donations. The key takeaway is that additions cannot rest solely on untested third-party statements without cross-examination.
The Tribunal ruled that Section 14A cannot be invoked where borrowed funds were not used to earn exempt income. Disallowance was deleted after finding investments were made from interest-free funds.
The initiative marks ten years of nurturing startups across sectors and regions. The focus has shifted from rapid expansion to sustainable scale and economic integration.
The government has issued show cause notices to large edible oil units for failing to file compulsory monthly returns under the amended VOPPA Order, 2025.
