1. Short title and commencement.‐ (1) These rules may be called the Companies (Compromises, Arrangements and Amalgamations) ...

Banking Regulation Amendment Act 2020 has enhanced RBI’s Supervision Over Co-operative Banks RBI’s 2024 Master Direction on Fraud Management aims to enhance accountability and strengthen governance in ...

ITAT Delhi held that CIT (E) has rejected application for registration u/s. 80G (5) (iii) of the Income Tax Act without giving cogent reason by disposing the matter in hyper technical manner without ...

Coming back to India from a tax haven does not sound like a big step, but it has serious tax implications. Knowing the rules of residency, leveraging the RNOR buffer, and strategizing the repatriation ...

It is well settled under scheme of liquidation that all assets of the Corporate Debtor (CD) shall become part of the ‘Liquidation Estate’ under Section 36 of the IBC. A person, who claims to be a ...

CIT dismissed the appeal of assessee on grounds that assessee has failed to substantiate the source & considered no merit in ...

The Ministry of Finance, via Notification No. 27/2025, has specified that withdrawals under clause (a) of sub-section (2) of section 80CCA of the Income-tax Act, 1961, made by individuals, will not be ...

Delhi HC Slaps Rs 25,000 Cost On BJP Leader Shazia Ilmi For Suppression Of Facts In Case Against Rajdeep Sardesai ...

Provisions relating to the disclosure of significant beneficial owners (“SBOs”) have been introduced into the Companies Act 2013 (“the Act”) to prevent the misuse of legal structures for tax evasion ...

A show cause notice was issued proposing to demand service tax of over Rs.8 crores under “works contract” service based on comparison between TDS data (26AS) and ST-3 returns filed by the appellant.

To be eligible for the January 2026 Chartered Accountants Final Examinations, candidates must meet specific requirements regarding articleship training, the Advanced Integrated Course on Information ...

Interval between date of cash withdrawal & deposit in bank does not warrant addition: ITAT Cochin ...