Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
The MCA issued an amendment to the Companies (Filing of Documents and Forms in XBRL) Rules, 2025, mandating companies filing financial statements under XBRL to additionally attach signed financial statements in PDF format through eForm AOC-4 XBRL. The amendment, effective 14 July 2025, requires companies to submit authenticated financial documents including Board's report and auditors' report, expanding existing digital filing requirements. The modification aims to enhance transparency and comprehensive digital documentation of corporate financial disclosures.
The MCA issued an amendment to the Companies (Filing of Documents and Forms in XBRL) Rules, 2025, mandating companies filing financial statements under XBRL to additionally attach signed financial statements in PDF format through eForm AOC-4 XBRL. The amendment, effective 14 July 2025, requires companies to submit authenticated financial documents including Board's report and auditors' report, expanding existing digital filing requirements. The modification aims to enhance transparency and comprehensive digital documentation of corporate financial disclosures.
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