Explains mandatory quarterly disclosures under SEBI LODR, including financial results, governance reports, and shareholding patterns. Highlights how timely compliance ensures transparency and investor protection.
The paper examines whether recent labour law reforms deliver real gender equality or merely formal compliance. It concludes that despite progressive provisions, enforcement gaps and exclusions limit actual impact.
ITAT held that additions based solely on third-party search material without independent evidence or cross-examination are invalid. The burden of proof lies on the department.
Highlights how the EMI Scheme allows businesses to defer duty payments, easing working capital pressure while improving operational efficiency.
Explains that outsourcing does not transfer legal responsibility under the DPDP Act. Data fiduciaries remain fully liable for vendor-related breaches and compliance failures.
Explains how suppliers may face denial of output tax reduction when recipients cannot reverse ITC after deregistration. Highlights the risk of double tax benefit and need for safeguards.
A new digital framework is suggested to replace manual Form 121 processes and streamline TDS exemption declarations. The proposal highlights improved efficiency, accuracy, and centralized monitoring.
A common GST issue in export of services relates to the correct exchange rate for currency conversion, often misunderstood by professionals. Many incorrectly apply the Customs notified exchange rate, which is applicable only to import and export of goods. For services, the correct provision is Rule 34(2) of the CGST Rules, 2017, which mandates that […]
The ROC penalized the company for reporting an incorrect AGM date in its financial filing. The ruling confirms that even inadvertent errors in statutory forms attract penalties.
Authorities held that correcting a defective financial statement filing does not remove penalty liability. The ruling reinforces strict accountability for accuracy in MCA filings.
