The Tribunal held that notices under section 153C issued without independent satisfaction by the AO are invalid, quashing the ...
The order holds that the company commenced operations before filing the mandatory INC-20A form, constituting a 293-day delay.
The company failed to comply with statutory charge registration requirements under the Companies Act, 2013, attracting ...
The company and its officer were penalized for failing to transfer acquired assets into the company’s name, violating Section ...
The ROC Chennai penalized a company and its directors for failing to disclose PAN and email IDs of allottees in Form PAS-3.
The case involves alleged offences under Sections 420, 467, 468, and 471 read with Section 120B of the IPC, and Sections ...
ITAT Delhi held that granting blanket 153D approval without independent examination vitiates assessments. approvals under ...
The Court set aside notices issued manually by the JAO, holding that reassessment and issuance of Section 148 notices must ...
The company and officers were penalized for errors in PAS-3 e-form filing during loan-to-equity conversion, highlighting the ...
The Gujarat High Court allowed a chemical manufacturer’s refund claim of unutilized ITC under Rule 89, affirming SEZ units can claim refunds even when supplied via ISD. Prior precedent in Britannia ...
The Court clarified that rental payments for aircraft engines fall under equipment per the India-Netherlands DTAA, and beneficial DTAA rates apply for TDS. Section 206AA cannot override these ...
The Tribunal emphasized that an error regarding VRS exemption made by a salaried, non-technical taxpayer cannot be classified as deliberate under-reporting. With no false claim or suppression, the ...