The procedure for conversion of a One Person Company (OPC) into a Private Limited Company is governed by Section 18 of the Companies Act, 2013 and Rule 6 of ...

ROC imposed heavy penalty for failing to appoint a Company Secretary within six months. The ruling stresses strict adherence to Section 203 ...

The tribunal held that reassessment fails if no addition is made on the issue cited for reopening. Additions on unrelated grounds were declared beyond ...

The court held that concessional GST applies only when prescribed supply routes are followed. Even genuine exports fail if conditions are not strictly ...

The Court refused to interfere as the writ petition was filed after completion of reassessment proceedings. It held that factual disputes must be examined through statutory appeal, not writ ...

The ROC penalized the company and its officer for filing incorrect AGM details in a statutory return. It held that accuracy of e-forms is mandatory and errors attract penalty despite later ...

A company was penalized for filing incorrect details in MGT-7 despite claiming a clerical mistake. The ruling clarifies that errors in statutory filings attract penalties even if later ...

The government amended monetary limits for ED officers handling FEMA cases. It allows broader jurisdiction to improve efficiency in adjudication of foreign exchange ...

The authority penalized the company and directors for non-functional registered office. The case highlights strict compliance requirements under Section ...

The ROC penalized the company and its directors for not filing financial statements within the prescribed timeline. It held that non-compliance with mandatory filing obligations attracts strict ...

The amendment extends the deadline for settling tax arrears from 31 December 2025 to 31 March 2026, giving taxpayers additional time to avail benefits. This move aims to increase participation and ...

The government introduced a time-bound export support scheme to counter rising freight and insurance costs due to geopolitical tensions. It provides enhanced risk coverage and reimbursements to ensure ...