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Abcaus

additional evidence

ITAT not justified refusing additional evidence without a finding on their relevance

administrator March 20, 2025 High Courts, Income Tax
ITAT was not justified in declining admission of additional evidence without recording finding those documents were not necessary for deciding the case. In a recent judgment, Hon’ble Chhattisgarh High Court held that ITAT was not justified in declining the application for admission of additional evidence as it did …
SEBI digilocker stock market

SEBI to utilise DigiLocker as a means of reducing unclaimed assets in stock market.

administrator March 20, 2025 SEBI
SEBI to utilise DigiLocker as a means of reducing unclaimed assets in stock market. SEBI has decided to use the facility of DigiLocker as a means of reducing unclaimed assets in stock market. As per Circular dated 19.03.2025 SEBI has issued necessary directions and advisory to investors in …
MCA-21 V3 Login

FAQS on MCA-21 V3 Portal Login & Registration, Do’s & Don’ts, common issues & solutions

administrator March 19, 2025 Companies Act
 FAQS on MCA-21 V3 Portal Login & Registration, Do’s & Don’ts, common issues & solutions ICSI has issued Frequently asked Questions on MCA-21 V3 Portal Login & Registration, Do’s & Don’ts, common issues faced and their solutions. FAQS on MCA-21 V3 Portal Login & Registration Q.1 How many …
HPSEBL EOI Accounting Manual

HPSEBL invites application from CA firms for preparation of Accounting Manual

administrator March 18, 2025 Empanelment
HPSEBL invites application from CA firms for preparation of Accounting and other Manuals Himanchal Pradesh State Electricity Board Ltd. has invited application from interested chartered accountant firms and financial consultants for preparation and updating of the Accounting, Budget, Banking and Procurement Manual for HPSEBL. The applicants who desire …

Additions based on entries found in small diary found during search quashed

administrator March 18, 2025 Income Tax, ITAT
ITAT quashed additions based on entries found in small diary found during search without any corroborative evidence. In a recent judgment, the ITAT Delhi quashed addition based on entries found in small diary found in the course of search without making any independent enquiry or any corroborative evidence. …
Supreme Court

Director was not guilty u/s 138 of NI Act in view of insolvency proceedings and moratorium

administrator March 18, 2025 negotiable instrument act, Supreme Court
Director was not guilty of offence u/s 138 of NI Act in view of initiation of insolvency proceedings and moratorium order – Supreme Court In a recent judgment, the Hon’ble Supreme Court quashed the complaint case under Section 138 of Negotiable Instruments Act, 1881 against the director for …

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