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For prosecution u/s 138 of NI Act 1881 reproducing language of Section 141 in verbatim or attributing specific role to the directors not necessary – SC In a recent judgment Hon’ble Supreme Court held for prosecution under section 138 of Negotiable Instrument Act, 1881 reproducing language of Section …
Punjab & Sind Bank Concurrent Auditfrom Chartered Accountant Firms/Retired Online Empanelment FY 2025-26 Punjab & Sind Bank has invited applications from Chartered Accountant Firms / Retired Officers for Concurrent Audit Assignments for the period 01.07.2025 to 30.06.2026 The last date for submission of online application is 31.05.2025. …
IBBI prescribes timelines for the interim resolution professional or resolution professional to file the various e-Forms The Insolvency and Bankruptcy Board of India (IBBI) has amended the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016. The Insolvency and Bankruptcy Board of India …
CPC cannot continue to rectify and re-rectify the intimation under Section 143(1)(a) repeatedly. In a recent judgment Delhi High Court has held that CPC cannot continue to rectify and re-rectify the intimation under Section 143(1)(a) repeatedly. ABCAUS Case Law Citation:4569 (2025) (05) abcaus.in HC In the instant case, …
When land appurtenant was sold without building, it is not sale of residential property but sale of adjacent land and not qualified for exemption under section 54 of the Income Tax Act, 1961 In a recent judgment ITAT Allahabad upheld denial of exemption under section 54 holding that …
Punjab Gramin Bank invites application from Retired Officers for engagement as Concurrent Auditor of its branches Punjab Gramin Bank invites application from Retired Officers in Scale II to IV from own Bank (PGB) & sponsor bank (PNB) who retired after 20 years of satisfactory service, for engagement as …
Expenditure over income should have been considered even if the claim of exemption under section 11 was not allowed by CPC – ITAT In a recent judgment ITAT Guwahati has held that audited income and expenditure account showing net excess expenditure over income should have been considered even …
Dates of Trade Marks Agent Examination 2026 & Patent Agent Examination 2026 The Office of the CGPDTM announces that the Trade Marks Agent Examination 2026 will be tentatively held on 10th January 2026, and the Patent Agent Examination 2026 on 11th January 2026. The Office of the Controller General, Patents, Designs & Trade Mark …
The Ministry of Corporate Affairs has notified the Companies (Accounts) Amendment Rules, 2025 to extend the due date for filing Form CSR-2 for FY 2023-24 The Sub Rule (1B) of the Rule 12 of the Companies (Accounts) Rules, 2014 provides that for the financial year 2023-2024, Form CSR-2 shall be …
CBDT has notified ITR-U (Updated return of Income) u/s 139(8A) for Assessment Year 2025-26. CBDT has notified ITR-U (Updated return of Income) under section 139(8) of the Income Tax Act, 1961 (the Act) for Assessment Year 2025-26. Section 139(8A) of the Act provides that any person (whether or …
