The standard lock-in period for a PPF account is 15 years from the end of the financial year in which the initial deposit is ...

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 ...

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

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

The ITAT delved into the general meaning of the term “corpus,” noting its origin in medical science to mean “human body” and its broader application to signify “the whole body of a subject for a ...

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 ...

This document outlines a structured approach to developing an Annual Business Plan (ABP) for FY 2025-26 and a 3-Year ...

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

ITAT Delhi held that denial of exemption u/s. 11 of the Income Tax Act by invoking provisions of section 13 (1) (c) without any material brought on record to substantiate that salary paid to members ...

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 ...