The authority penalized a company for filing unsigned financial statements, holding it in violation of statutory requirements. The ruling emphasizes strict adherence to director authentication obligations under company law.
Key mistakes taxpayers should avoid when choosing between old and new tax regimes for FY 2026-27, including deductions, deadlines, and compliance.
ICSI highlights delays in marking defective forms by RoCs under CCFS 2026. It urges MCA to mandate time-bound processing or allow direct refiling to resolve compliance hurdles.
The representation points out that e-form design is imposing requirements beyond the law. It seeks alignment of system validations with statutory provisions.
The issue is ambiguity in filing authority during liquidation. ICSI has requested clarity to enable liquidators to maintain statutory compliance and accurate records.
The court interpreted the scope of Section 91 CrPC in summoning documents. It ruled that parties cannot demand documents as a matter of right. The judgment stresses that relevance is the key criterion.
Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad High Court
Form 41 is now compulsory for non-residents claiming DTAA benefits, replacing Form 10F. The update mandates online filing and ensures standardized disclosure for availing treaty benefits.
The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need for transparency to ensure lawful and non-arbitrary GST enforcement.
The issue involved false reports about a new authority for CA exams. ICAI clarified that no such proposal is confirmed, urging students to ignore rumors and focus on exams.
