The Tribunal held that additional evidence accepted by the appellate authority must be examined by the Assessing Officer.

The Tribunal examined whether a cash addition under section 69 could rest solely on an Excel sheet seized from a third party.

The new labour framework mandates restructuring of wages to ensure basic pay and dearness allowance form at least half of ...

An incorrect statutory filing led to misclassification of the company on the MCA portal. The ruling clarifies that directors ...

MSME-1 filings delayed by over two years attracted the highest statutory penalties. The ruling signals strict enforcement ...

The authority held that failure to disclose related party contracts and justifications in the Board’s Report violates ...

Delays running into several months in filing MSME-1 resulted in penalties capped at ₹3 lakh. The ruling underscores that ...

The authority examined non-filing of charge registration for vehicle loans. It held that registration under company law is ...

Non-compliance with mandatory board composition norms led to heavy penalties. Both the company and the officer were held ...

Regulatory correspondence returned undelivered led to action under registered office compliance rules. The ruling underscores ...

The regulator examined failure to hold the minimum number of Board meetings in a calendar year. It held that missing even one ...