India’s Supreme Court clarified that MFN benefits under DTAAs require a government notification and are limited to OECD membership at treaty signing, rejecting automatic extension claims by countries ...

ITAT Chennai remanded a case involving Rs. 11.26 lakh cash gifts back to the CIT(A), allowing the NRI assessee another opportunity to substantiate the claim with supporting ...

The Social Security Code, 2020 extends gratuity benefits to fixed-term and gig workers, standardizes wage definitions, and mandates timely payments, enhancing employee financial ...

This guide explains the procedure for non-residents without PAN to file Form 10F, ensuring DTAA benefits and avoiding higher withholding ...

Non-filing of annual returns led to maximum penalties on the company and directors. The key takeaway is that Section 92 ...

Failure to report resignation and appointment of directors led to penalties under company law. The key takeaway is that Board ...

Directors were penalised for failing to provide mandatory disclosures in EOGM notices. The key takeaway is that full ...

The adjudicating authority held that delayed appointment of a woman director constitutes a continuing default warranting financial ...

The ROC held that depositing interim dividend in a current account instead of a separate account violates section 123(4).

The ROC penalised a company for commencing operations without a valid declaration of commencement. The key takeaway is that ...

The order holds that utilisation of private placement money before allotment and filing of returns violates Section 42, ...

Regulatory authorities held that claiming compliance with accounting standards without actual adherence or explanation ...