ICAI’s Code of Ethics amendments now allow advertising, website promotion, and enhanced visibility, enabling domestic CA ...
Entities providing TechFin or Ancillary Services from IFSC must obtain a Certificate of Registration under TAS Regulations, ...
CAAR ruled that multi-functional PCR instruments cannot be treated as spectrometers where optical detection is only one part ...
ITAT ruled that cash recorded in a partner’s name during survey cannot be taxed in his hands when the amounts relate to the firm’s land sales and are recorded in the firm’s books. The key takeaway: ...
ITAT held that the obligation to receive cash was rooted in an agreement executed before the 2015 amendment to Section 269SS. Since reasonable cause existed, penalty under Section 271D was not ...
The Directions lay down minimum pricing norms for fixed-rate loans and detailed rules for floating and hybrid loans. The decision balances bank flexibility with safeguards against under-pricing and ...
Madras High Court held that reassessment proceedings under section 147 of the Income Tax Act against the deceased assessee sustained since income tax department not informed about the death of the ...
Bombay HC held that an emergency arbitrator’s decision is an order and not an arbitral award as it does not finally decide disputes, making Part II enforcement inapplicable.
The Directions introduce a structured ALM framework with strict liquidity mismatch limits and gap analysis to improve risk resilience of local ...
The RBI introduced binding exposure ceilings for Local Area Banks to prevent excessive borrower and sectoral concentration. The Directions strengthen balance-sheet resilience through clear caps and ...
The Court held that violation of the ₹20,000 cash-loan limit under tax law attracts only penalty and does not void the debt. Cheque-bounce prosecutions under Section 138 NI Act remain valid despite ...
SEBI amends regulations for Stock Exchanges, Clearing Corporations, and Depositories, enhancing accountability of MDs, EDs, and key management ...
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