ROC Cuttack penalised a company and its directors for violating Section 12(3)(c) of the Companies Act after finding that official letterheads omitted mandatory details such as telephone number, email, and website address.
ICSI announced two Northern Region Convocation sessions on 9 June 2026 in Amritsar, mandating advance registration, identity proof, and prescribed attire.
The Punjab and Haryana High Court set aside a GST demand order after holding that service through affixation without exhausting other statutory modes violated Section 169 of the CGST Act. The ruling emphasizes strict compliance with notice service requirements before raising tax demands.
ROC Cuttack penalised a company and its directors for not appointing a whole-time Chief Financial Officer despite paid-up capital exceeding the statutory threshold under the Companies Act.
The Sales Tax Bar Association has urged the Bar Council of India and the Law Ministry to permit Advocates to collaborate with non-advocates through Multi-Disciplinary Partnerships. The proposal aims to modernize legal practice and enable integrated professional services.
The Code on Wages and the 2026 Rules introduce a uniform wage definition and cap exclusions at 50% of total remuneration. Employers may need to redesign salary structures due to higher PF, gratuity, and bonus liabilities.
The Tribunal upheld disallowance of deduction under Section 80GGC after finding the political donation lacked genuineness. The ruling highlights that payments through banking channels alone cannot establish a valid deduction when surrounding facts indicate accommodation entries.
The Tribunal held that cash deposits during demonetisation cannot be treated as unexplained when backed by audited books, invoices, stock records, and VAT returns. The ruling clarifies that genuine business sales cannot trigger Section 68 merely due to acceptance of old currency notes.
The Tribunal ruled that non-specification of the precise statutory charge under sections 270A(2) and 270A(9) violated principles of natural justice. Penalty proceedings were therefore held invalid and unsustainable.
The Tribunal ruled that addition of alleged undisclosed income could not be sustained merely on the basis of WhatsApp chats without supporting enquiry or evidence. It held that the department failed to establish any actual transaction involving the assessee.
