HC Deleted Penalty as Delay in Obtaining Audit Report from Statutory Auditors Under Societies Act is a Reasonable Cause

Case Details: Chavakkad Service Co-Operative Bank Ltd. vs. Income Tax…

Assessment Order Passed Without Serving DRC-1A Was Set Aside with Direction to Provide Personal Hearing | HC

Case Details: Tvl. Srirenukambal Milk Centre v. State Tax Officer…

Stages of Crime in Criminal Laws – Mens Rea | Preparation | Attempt

The stages of crime in criminal law provide a structured…

Accounting Treatment of the Development of Accounting Software Under Ind AS Framework

An intangible asset shall be recognized only if it is…

[Opinion] The Continuing Competition – Non-Compete Fees and Its Characterisation

Dr Neha Pathakji - [2024] 169 taxmann.com 164 (Article) 1.…

[Opinion] ROC Penalizes Company and Its Directors for Failing to Meet CSR Obligations

Prof R Balakrishnan - [2024] 169 taxmann.com 132 (Article) 1.…

HC Denies Preferential Payment to Commercial Unit Buyers for Failure to Claim Deposit in Winding-Up Proceedings

Case Details: Mrs. Usha Jain vs. Vigneshwara Developwell (P.) Ltd.…