NCLAT Chennai held that delayed filing of scheme of compromise u/s. 230 of the Companies Act cannot be condoned since there ...

SC while dismissing the appeal has made following observations – 1. While civil proceedings are generally stayed as per ...

Refund should not be credited to the Electronic Credit Ledger of a taxpayer whose business is no longer operational; Calcutta ...

In this context, Artificial Intelligence (AI) has emerged as a modern and supportive tool that can significantly assist in ...

As Per Section-43 of Companies Act, 2013 Share capital of Company limited by shares shall be of two kinds: As Per Section-23 ...

In conclusion, the High Court found no merit in the petition, affirming the validity of the notification and corrigendum ...

A Private Limited Company can raise funds by issuing debentures through private placement to a limited number of investors ...

Held that where department had accepted the re-payment of loans in the subsequent year, no addition was to be made in the current year on account of cash credit. Respectfully following the same, the ...

Madras High Court held that transfer of case under section 127 of the Income Tax Act justified since the documents are seized from different premises of a group of companies/concerns and it is ...

Calcutta High Court held that invocation of extended period of limitation without establishing wilful mis-statement and suppression of material facts with intent to evade payment of tax is not ...

There is no condition in the Act or rule regarding maximum Number of Private Placement offers in a financial year. According ...

Order in the matter of M/s Acko General Insurance Ltd. 1.1. Show Cause Notice (“SCN”) reference No. IRDA/Enforcernent/202 3 / ...