The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chennai addressed an appeal by Steel Authority of India Ltd. (SAIL) against an order concerning the irregular availment of CENVAT ...

However, while dismissing the appeal, the NCLAT took a serious note of the manner in which the NCLT had passed the order dated March 15, 2022, which was the subject of the appeal. The Appellate ...

Under the Companies Act, 2013, the provisions governing declaration and payment of dividend are primarily contained in: However, there is no express provision either permitting or prohibiting the ...

Union of India (2023) case clarifies the automatic disqualification of directors under Section 164(2) of the Companies Act, 2013, due to non-filing of financial statements or annual returns for three ...

NCLT Chandigarh held that since resolution plan in respect of Nav Jyoti Agro Foods Private Limited meets requirement of ...

ITAT Mumbai held that as per circular no. 6 of 2016 dated 29 th February 2016, it is clear that it is the assessee who ...

The Tribunal noted that although the assessee was not present during the hearing, it proceeded to decide the matter based on ...

The assessee argued that this lack of clarity in the penalty initiation stage rendered the entire proceedings invalid.

In a notable ruling, the ITAT Kolkata allowed assesse’s appeal holding that the assessment order passed u/s 144C (13) r.w.s.

It’s not easy, though. Rich countries like the U.S. want flexibility; poorer ones want protection. Companies fight ...

An arrangement was allegedly made where the OC would supply the fibre, and the CD would convert it into yarn through Shree ...

As a result, IRDAI has warned the TPA and directed them to refrain from closing claims or issuing denial communications ...