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1. Failure to pay Service Tax - Penalty on the office bearers - In view of the definition of company in Section 3 of Companies Act that the appellants Society is not a...

2. Registration u/s 80G - Conditions imposed by CIT - Had the assessee moved to the PCIT under clause II & III of proviso 2 to section 80G then he would have been empowered...

3. Chapter IX - The Companies (Accounts) Rules, 2014. - Notification

4. Companies Act, 2013 - Amendments in the various clauses of Definitions u/s 2 i.e. (i) associate company, (ii) Cost Accountant, (iii) debenture, (iv) financial year, (v)...

5. Conversion of a firm in Part-IX Company - resultant company is further merged with another company - violation of proviso to sec. 47 (xiii) r.w.s 47A(3) - The capital...

6. This notification amends the Companies (Prospectus and Allotment of Securities) Rules, 2014, by inserting a proviso in sub-rule (2) of rule 9B. The proviso states that a...

7. Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s 80G - Power of CIT(E) to impose conditions - CIT(E) did not enjoy the power to prescribe/impose any...

8. SSI Exemption - fictitious company / dubious company - Penalty to be imposed on original company and no penalty on dubious company - HC

9. The Court held that imposing a condition of furnishing a bank guarantee while granting bail is illegal. The Apex Court, in Subhash Chouhan v. Union of India, ruled that...

10. Release of confiscated goods - condition of re-export imposed on the importer while redeeming the goods - the imposition of condition of re-export under Section 125 of...

11. Introduction of new section 115BAE for newly incorporated Co-operative society - For new manufacturing cooperative societies incorporated on or after 1st day of April,...

12. Seeking restoration of name of company in the Register of Companies - Company had not filed their `Balance Sheet(s)’ and Annual Return(s)’ for more than 12 years - the...

13. Levy of GST - Business or not - Supply or not - common law Principle of Mutuality - Co-operative Housing Society - contribution charges collected by the Appellant from...

14. Unexplained investment in land purchase - society's purchase in its name or trustees' names - CIT(A) considered money not paid by society from income but sourced from...

15. Deduction u/s 80P(2)(a) is allowed for a cooperative society earning interest and dividend income from deposits with a Delhi State Cooperative Bank registered under the...