The Tribunal held that additional evidence accepted by the appellate authority must be examined by the Assessing Officer.

The Tribunal examined whether a cash addition under section 69 could rest solely on an Excel sheet seized from a third party.

The new labour framework mandates restructuring of wages to ensure basic pay and dearness allowance form at least half of ...

Repeated delays in filing MSME returns resulted in penalties reaching the statutory cap. The decision highlights strict ...

Delays running into several months in filing MSME-1 resulted in penalties capped at ₹3 lakh. The ruling underscores that ...

The authority examined non-filing of charge registration for vehicle loans. It held that registration under company law is ...

The regulator examined failure to hold the minimum number of Board meetings in a calendar year. It held that missing even one ...

The regulator examined filing of statutory forms with incorrect financial figures. It held that later correction does not ...

The Registrar held that not serving annual reports within the prescribed time violates statutory disclosure obligations.

Incorrect disclosure of promoter and public shareholding in a statutory return was penalised under the Companies Act. The key ...

The Tribunal ruled that appellate authorities must adjudicate each legal and factual ground raised in appeal. A mere remand to the AO without deciding jurisdictional issues violates statutory ...

The issue was whether rental income from land qualified as agricultural income without supporting evidence. The Tribunal held that inadequate proof justified remanding the matter to the Assessing ...