Unless the delay in filing is condoned, the appeal cannot be said to have come into existence in the eyes of law. In a recent judgment, Hon’ble High Court has held that limitation is jurisdictional issue. unless the delay in filing is condoned, the appeal cannot be said …

MCA further allows conducting AGMs/EGMs by through video conferencing (VC) or other audio visual means (OAVM) Ministry of Corporate Affairs at several occasions clarified about holding Annual General Meetings/Extra-ordinary General Meetings through video conferencing (VC) or other audio visual means (OAVM). The circulars issued in this regard are …

Mentioning different place of loading of goods in the e-way bill generated from the common portal held violation of section 129 of CGST Act, 2017. In a recent judgment, Hon’ble High Court has held that mentioning different place of loading of goods in the e-way bill generated from …

ITAT to examine AMCs to find out whether TDS is required to be deducted under Section 194C or 194J In a recent judgment, Hon’ble Bombay High Court remanded case for re-examination of the AMCs to find out whether TDS ought to have been deducted under Section 194C or …

Money accumulated by fraud and deception not income from trade and business but is proceeds of crime – High Court In a recent judgment, Hon’ble Delhi High Court has held that money accumulated by fraud and deception can not be said to have been earned by trade and …

ICAI defers Guidance Note on Financial Statements of Non-Corporate entities and LLPS for FY 2024-25 ICAI announces relaxation in compliance with the ‘Guidance Note on Financial Statements of Non-Corporate entities’ and ‘Guidance Note on Financial Statements of Limited Liability Partnerships’ for annual reporting period 2024-25 The Institute of …