The framework mandates structured disclosures and third-party verified impact reporting to reduce information gaps in social finance. This ensures transparency and builds investor confidence in social enterprises.
The development focuses on expansion of trading services in India. The company is enhancing access, support, and education to meet rising investor demand.
The Tribunal ruled that failure to issue prior notice before making adjustments violates the mandatory provisions of Section 143(1)(a). Such procedural lapse renders the entire adjustment legally unsustainable.
The Tribunal held that adjustments made without issuing prior notice to the assessee violate the mandatory proviso to Section 143(1)(a). Such actions were declared legally unsustainable and liable to be deleted.
The Tribunal held that CPC cannot make adjustments without issuing prior notice under Section 143(1)(a). The disallowance of TDS credit was set aside for lack of jurisdiction.
The Court held that the matter was already settled by an earlier decision on identical facts. It extended the same relief, emphasizing consistency in judicial rulings.
The Court held that electricity duty collected by a licensee is not its own liability but that of consumers. As a result, Section 43B was found inapplicable and the disallowance was rightly deleted.
The Orissa High Court held that supplier non-existence cannot automatically imply fraud by the recipient. Independent evidence of intent is mandatory for invoking Section 74.
The Court held that input tax credit cannot be denied solely because the selling dealer failed to deposit tax without examining the genuineness of transactions. The matter was remanded for reconsideration of whether the assessee discharged its burden of proof.
The Court held that denial of input tax credit cannot be sustained without clear findings that suppliers failed to pay tax. The matter was remanded for fresh adjudication after proper examination.
