The Tribunal examined whether provision for salary arrears arising from the Sixth Pay Commission was contingent or accrued.
The Tribunal held that when the Assessing Officer disagrees with FMV supported by a registered valuer, a reference to the DVO ...
The High Court held that refund claims cannot be rejected based on a time limit prescribed only in rules. The ruling restores ...
The issue was whether reassessment remains valid when no Section 143(2) notice is issued after a return is filed in response ...
The Institute announced that the CA Intermediate Group II Auditing and Ethics paper scheduled for 19 January 2026 has been ...
The case addressed the legality of assessments framed pursuant to a search when the satisfaction note lacked statutory ...
The law mandates strict adherence to the notice’s grounds and amounts. Any enhancement or new basis at adjudication violates ...
The adjudicating authority held that non-disclosure of auditor-reported non-compliances violates statutory reporting duties.
The issue is high liquidity and funding costs under gross settlement for FPIs. The proposal allows limited netting to improve ...
Failure to explain auditor-noted violations of Nidhi Rules resulted in penalties on the company and directors. The order ...
The adjudication confirms that incorrect classification of promoter and public shareholding in statutory filings attracts ...
The order confirms that filing incorrect financial statements triggers penalties even if errors are later admitted and ...
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