Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Central government, exercising powers under section 68A of the Limited Liability Partnership Act, 2008, establishes ten Regional Directorates within the Ministry of Corporate Affairs, specifying headquarters and territorial jurisdictions for each (Northern, North-Western, Western I & II, Southern, South-Western, Eastern, Northeastern, and Southeastern regions) to discharge and receive delegated functions under the Act; the notification lists each directorate's headquarters and covered states/union territories and takes effect 1 January 2026.
Central government, exercising powers under section 68A of the Limited Liability Partnership Act, 2008, establishes ten Regional Directorates within the Ministry of Corporate Affairs, specifying headquarters and territorial jurisdictions for each (Northern, North-Western, Western I & II, Southern, South-Western, Eastern, Northeastern, and Southeastern regions) to discharge and receive delegated functions under the Act; the notification lists each directorate's headquarters and covered states/union territories and takes effect 1 January 2026.
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