The Bangalore ITAT held that a genuine clerical mistake in Form 10 cannot deprive a charitable trust of exemption under Section 11(2) when the accumulation claim was properly disclosed elsewhere and ...
RBI’s 2026 amendments impose a mandatory three-year cooling-off period after directors complete ten years on co-operative bank boards. The move aims to stop directors from bypassing tenure limits ...
The Tribunal ruled that a Section 153C notice issued beyond the statutory ten-year period could not survive in law. The assessment order passed pursuant to such notice was therefore annulled as ...
The Delhi ITAT held that lack of knowledge of the assessment order constituted sufficient cause for delayed filing before the CIT(A). The Tribunal restored the matter for fresh adjudication on merits ...
The article explains how Section 186 of the Companies Act regulates loans, guarantees, securities, and investments through ...
The Supreme Court dismissed the SLP against the Allahabad High Court ruling holding that confiscation proceedings under Section 130 cannot be initiated merely because excess stock was found during ...
The Supreme Court dismissed the SLP against the Allahabad High Court ruling holding that mere excess stock found during survey cannot justify confiscation proceedings under Section 130 of the GST ...
The article explains how smartphones, digital onboarding, and app-based platforms have made investing more accessible across ...
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