Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The MCA issued the Companies (Accounts) Second Amendment Rules, 2025, effective 14 July 2025, introducing significant modifications to corporate reporting requirements. Key amendments include mandating electronic forms (e-Forms) for AOC-1, AOC-2, and other financial reporting documents, requiring detailed disclosures on sexual harassment complaints, and implementing a new compliance statement for Maternity Benefit Act provisions. Companies must now file comprehensive electronic forms with specific attachments, including signed financial statements in PDF format, enhancing transparency and standardizing corporate financial reporting mechanisms across different organizational structures.
The MCA issued the Companies (Accounts) Second Amendment Rules, 2025, effective 14 July 2025, introducing significant modifications to corporate reporting requirements. Key amendments include mandating electronic forms (e-Forms) for AOC-1, AOC-2, and other financial reporting documents, requiring detailed disclosures on sexual harassment complaints, and implementing a new compliance statement for Maternity Benefit Act provisions. Companies must now file comprehensive electronic forms with specific attachments, including signed financial statements in PDF format, enhancing transparency and standardizing corporate financial reporting mechanisms across different organizational structures.
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