Learn how WCTL affects drawing power, security assessment and stock audit reporting, including disclosure, computation and treatment based on security structure.
Where investigation revealed prima facie diversion and siphoning of sanctioned loan funds for purposes outside the sanctioned project, resulting in dishonest inducement to the lending bank, criminal proceedings for cheating could not be quashed under Section 482 CrPC merely because the project was completed, a forensic audit did not conclusively establish fraud, or the parties subsequently entered into a One-Time Settlement.
Know ITR due dates for FY 2025-26, belated and revised return deadlines, ITR-U timelines, late filing consequences and corresponding provisions.
A practical guide to RERA covering registration, buyer rights, escrow, compliance, GST, accounting, documentation and project obligations in India.
Delhi ITAT upheld deletion of Section 68 additions after finding loans from the assessee’s wife and company were genuine and supported by identity and creditworthiness.
Learn how to report RSU and ESOP share sales for AY 2026-27, including capital gains, Schedule FA, Schedule CG, advance tax and disclosure requirements.
Know the eligibility, exclusions and key differences between ITR-1, ITR-2 and ITR-4 for AY 2026-27, including Section 139(9) and revised return rules.
Bengaluru ITAT quashed Section 271D penalties as time-barred, holding the six-month limitation under Section 275(1)(c) expired before the penalty orders.
CAAR Mumbai held that NIL AIDC under Serial No. 19 applies where concessional or full BCD exemption is allowed under eligible FTA notifications, subject to prescribed conditions.
CCI closed proceedings holding dealership termination and contractual disputes did not establish violations of Sections 3(4) or 4 of the Competition Act, 2002.
