1. (1) These rules may be called the Companies (Accounts) Second Amendment Rules, 2025. (2) They shall come into force with ...

The Institute is organizing the First bi-annual Convocation of FY 2025-2026 of the Southern Region for awarding the certificate of membership to its Associate and Fellow members admitted during the ...

IV. Regulation 12A of the SEBI NCS Regulations reads as under: “Issuance of Environment, Social and Governance Debt Securities 12A. An issuer desirous of issuing and listing of Environment, Social and ...

SEBI has issued a circular providing temporary relief to entities with listed non-convertible debt securities from certain compliance requirements. This circular, effective June 5, 2025, addresses ...

For establishing account relationships or identity verification, Regulated Entities (REs) must primarily use the KYC Identifier from the Central KYC Records Registry (CKYCR) to retrieve records online ...

In the current tax administration landscape, it is common for the Assessing Officer (AO) to initiate penalty proceedings immediately after confirming additions during assessment. However, taxpayers ...

Madras High Court directs to revoke order cancelling GST registration since non-filing of GST returns within due date was due to Covid-19 pandemic. Hence, since reason provided for non-compliance is ...

Delhi High Court held that petition under Article 226 of the Constitution of India cannot be entertained since there is extreme serious allegation of fraudulent availment of benefits under GST Act and ...

ITAT Mumbai held that reopening of assessment under section 147 of the Income Tax Act is liable to be quashed in as much as objections raised by the assessee were not disposed of by AO by passing a ...

Limited operates an SEZ unit in Vishakhapatnam, Andhra Pradesh, primarily engaged in the manufacture of calcined petroleum ...

Authority for Advance Ruling (AAR) (GST) in Tamil Nadu has rejected an application filed by M/s. Rare SS Properties India ...

In conclusion, the AAR ruled that the corpus/sinking fund collected by Crimson Dawn Apartment Owners Welfare Association is ...