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    July 17, 2026   Case LawsGST
    Efficacious GST appellate remedy bars writ review where disputed factual issues and statutory pre-deposit must be addressed by the Tribunal.
    July 17, 2026   Case LawsGST
    Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head.
    July 17, 2026   Case LawsIncome Tax
    Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
    July 17, 2026   Case LawsIncome Tax
    Penalty initiation for cash-receipt contraventions begins with the competent authority's hearing notice, subject to reasonable-time limits.
    July 17, 2026   Case LawsIncome Tax
    Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
    July 17, 2026   Case LawsIncome Tax
    Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.
    July 17, 2026   Case LawsIncome Tax
    Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.
    July 17, 2026   Case LawsIncome Tax
    Contingent contractual consideration requires an enforceable accrued right, while project costs follow corresponding revenue recognition under percent...
    July 17, 2026   Case LawsIncome Tax
    Statutory sanction for delayed reassessment is mandatory; approval by an unauthorised authority invalidates reassessment jurisdiction.
    July 17, 2026   Case LawsIncome Tax
    Explained sale advances cannot be taxed as unexplained money when evidence establishes their connection with property sale consideration.
    July 17, 2026   Case LawsCustoms
    Customs non-declaration findings withstand review where contemporaneous evidence corroborates a retracted statement and no perversity is shown.
    July 17, 2026   Case LawsCustoms
    Customs transaction value cannot be rejected on NIDB data alone without reasonable doubt and genuinely comparable imports.
    July 17, 2026   Case LawsCustoms
    Consequential refund claims for illegally collected export duty survive limitation and unjust enrichment where the ultimate buyer bore the burden.
    July 17, 2026   Case LawsCustoms
    Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
    July 17, 2026   Case LawsCompanies Law
    Discretionary restoration costs require reasoned justification and cannot be imposed for facilitating statutory tax assessment proceedings.
    July 17, 2026   Case LawsIBC
    Strict IBC appeal limitation requires a timely delay-condonation application; later filing cannot cure expiry of the maximum period.
    July 17, 2026   Case LawsMoney Laundering
    Knowing assistance with proceeds of crime supports money-laundering charges where specific fund transfers show active prima facie involvement.
    July 17, 2026   Case LawsMoney Laundering
    Money-laundering discharge requires assessment of prima facie PMLA ingredients, not re-evaluation of pending predicate offences.
    July 17, 2026   Case LawsService Tax
    Reverse-charge service tax on mining royalty excludes threshold relief and may trigger extended limitation and penalties for suppression.
    July 17, 2026   Case LawsService Tax
    Railway cleaning and onboard housekeeping qualified as exempt municipal sanitation services, while known facts prevented extended limitation.
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    July 17, 2026   Case Laws GST
    Efficacious GST appellate remedy bars writ review where disputed factual issues and statutory pre-deposit must be addressed by the Tribunal.
    July 17, 2026   Case Laws GST
    Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head.
    July 17, 2026   Case Laws Income Tax
    Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh review.
    July 17, 2026   Case Laws Income Tax
    Penalty initiation for cash-receipt contraventions begins with the competent authority's hearing notice, subject to reasonable-time limits.
    July 17, 2026   Case Laws Income Tax
    Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identified subsequent DIN intimation.
    July 17, 2026   Case Laws Income Tax
    Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.
    July 17, 2026   Case Laws Income Tax
    Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.
    July 17, 2026   Case Laws Income Tax
    Contingent contractual consideration requires an enforceable accrued right, while project costs follow corresponding revenue recognition under percentage completion.
    July 17, 2026   Case Laws Income Tax
    Statutory sanction for delayed reassessment is mandatory; approval by an unauthorised authority invalidates reassessment jurisdiction.
    July 17, 2026   Case Laws Income Tax
    Explained sale advances cannot be taxed as unexplained money when evidence establishes their connection with property sale consideration.
    July 17, 2026   Case Laws Customs
    Customs non-declaration findings withstand review where contemporaneous evidence corroborates a retracted statement and no perversity is shown.
    July 17, 2026   Case Laws Customs
    Customs transaction value cannot be rejected on NIDB data alone without reasonable doubt and genuinely comparable imports.
    July 17, 2026   Case Laws Customs
    Consequential refund claims for illegally collected export duty survive limitation and unjust enrichment where the ultimate buyer bore the burden.
    July 17, 2026   Case Laws Customs
    Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial food-manufacturing entry.
    July 17, 2026   Case Laws Companies Law
    Discretionary restoration costs require reasoned justification and cannot be imposed for facilitating statutory tax assessment proceedings.
    July 17, 2026   Case Laws IBC
    Strict IBC appeal limitation requires a timely delay-condonation application; later filing cannot cure expiry of the maximum period.
    July 17, 2026   Case Laws Money Laundering
    Knowing assistance with proceeds of crime supports money-laundering charges where specific fund transfers show active prima facie involvement.
    July 17, 2026   Case Laws Money Laundering
    Money-laundering discharge requires assessment of prima facie PMLA ingredients, not re-evaluation of pending predicate offences.
    July 17, 2026   Case Laws Service Tax
    Reverse-charge service tax on mining royalty excludes threshold relief and may trigger extended limitation and penalties for suppression.
    July 17, 2026   Case Laws Service Tax
    Railway cleaning and onboard housekeeping qualified as exempt municipal sanitation services, while known facts prevented extended limitation.

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      Home› Highlights › Companies Law › 2024 › March, 2024 › This
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      Companies Law

      Professional Misconduct - Chartered Accountant (CA) -...

      Chartered Accountant Penalized for Misconduct: Fined and Debarred for Two Years Due to Audit Failures and Negligence.

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      Companies LawMarch 1, 2024Case LawsNFRA
      Professional Misconduct - Chartered Accountant (CA) - Significant failures to adhere to Standards on Auditing (SAs), gross negligence, and lack of professional skepticism - Non-recognition of full interest cost on borrowings classified as Non-Performing Assets (NPAs) - material misstatement in the financial statements - The NFRA, after careful consideration of the submissions and evidence, found the CA guilty of professional misconduct as defined under the Companies Act, 2013, and the applicable standards. Consequently, the authority imposed a monetary penalty of Rs 3,00,000 and debarred CA Rathi for 2 years.
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