Uttarakhand High Court set aside a GST order after authorities ignored a valid adjournment request despite being informed ...

The article explains how incorrect ESOP valuation can trigger tax disputes, penalties, and audit issues, highlighting the importance of accurate FMV ...

The enforcement of the Labour Codes aims to simplify labour regulation, but the article highlights risks of diluted worker protections and constitutional ...

Explains how FEMA empowers RBI to approve cross-border M&A while ensuring foreign exchange control, financial stability, and alignment with economic ...

The Tribunal held that enhancement of import value without properly rejecting transaction value and following sequential valuation methods is legally ...

The case addressed whether recorded purchases of ₹4.55 crore could still be treated as unexplained income. The Tribunal held that without evidence of off-book investments, section 69 has no ...

NFRA requires statutory auditors to assemble, archive, and submit audit files promptly, ensuring audit documentation is authentic, complete, and retrievable under professional ...

The Tribunal held that additions under section 68 cannot be sustained merely on statements recorded during a third-party ...

CESTAT Kolkata held that the device i.e. Face Recognition System is clearly Automatic Data Processing machinery falling under ...

The High Court held that additions for excess cash and stock cannot rest only on a survey statement. It ruled that statements ...

Unsigned financial statements uploaded with statutory filings were held non-compliant. Liability was fixed on the certifying ...

Directors were penalised for failing to provide mandatory disclosures in EOGM notices. The key takeaway is that full ...