Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
The notification amends paragraph 2 of Notification S.O. 4852(E) dated 23 October 2025 issued under section 396 of the Companies Act, 2013 by substituting the date "1st January, 2026" with "the 16th February, 2026". This change defers the operative commencement date for the reconstitution of Regional Directors provided under the earlier notification, so that the reconstituted Regional Director structure takes effect from 16 February 2026 instead of 1 January 2026.
The notification amends paragraph 2 of Notification S.O. 4852(E) dated 23 October 2025 issued under section 396 of the Companies Act, 2013 by substituting the date "1st January, 2026" with "the 16th February, 2026". This change defers the operative commencement date for the reconstitution of Regional Directors provided under the earlier notification, so that the reconstituted Regional Director structure takes effect from 16 February 2026 instead of 1 January 2026.
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