The authority noted refusal to respond to the show cause notice and unwillingness to continue practice. Cancellation followed due to failure to meet eligibility conditions.
The dispute focused on the statutory requirement of active RVO membership for registered valuers. The Authority reaffirmed that non-compliance with RVO bye-laws and expulsion result in immediate loss of registration rights.
ICAI has scheduled a June 2026 special exam for members of recognized foreign bodies. Applications close on 16 February 2026, with subjects mapped to each MRA.
This piece explains how the 2015 regulations govern exits, withdrawals, and annuity requirements under NPS. The key takeaway is that exit benefits vary by subscriber category, age, and corpus size, balancing flexibility with long-term pension security.
The Bill introduces relief on post-supply discounts, export taxation, refunds and intermediary services. It also simplifies customs procedures and expands automation to reduce compliance friction.
Limited but impactful GST amendments streamline valuation, refunds, and dispute resolution. The key takeaway is reduced litigation and faster cash flow for exporters and manufacturers.
The Budget shifts intermediary services to a recipient-based place of supply and extends provisional refunds to IDS. The key takeaway is alignment with destination-based GST and improved liquidity.
Budget 2026 introduces focused GST fixes and sweeping Customs reforms. The key takeaway is simplification, export competitiveness, and faster trade flows.
The issue centred on whether chilling is merely cooling or a technical process. The Tribunal held that chilling involves scientific tests and preservation steps, constituting processing under the Act and justifying the deduction.
The assessee relied on deemed payment after transferring employee dues to another entity. The Tribunal ruled that section 43B recognises only real payment and set aside the relief granted by the appellate authority.
