Section 146 requires auditors to attend general meetings unless exempted by the company. Know exemption procedure, grounds ...

CGAS Rule 9 may permit immediate first withdrawal while taxation of unutilised capital gains is postponed until the ...

Analysis of virtual digital space searches under Income-tax Act, 2025 and their impact on privacy, proportionality and ...

Calcutta HC quashes single Section 74 GST SCN covering multiple financial years as illegal, without jurisdiction and contrary ...

GST treatment of ITC on inputs and capital goods sent for job work, including time limits, direct dispatch, challans and ...

Bombay HC held approved IBC resolution plan extinguished past MVAT dues and directed refund of Rs.31.99 lakh statutory ...

Bombay HC partly set aside ITAT order and remanded Section 254(2) application to examine Paper Book II-A filed with Rule 29 ...

ITAT Delhi upholds Section 263 revision directing 100% addition of ₹28.18 crore bogus purchases u/s 69C with Section 115BBE ...

ITAT Mumbai remands Section 69A addition on demonetisation cash deposits for verification under applicable CBDT instructions ...

Understand SEBI SAST open offer triggers covering 25% voting rights, creeping acquisitions, control, PACs and direct or ...

IBBI clarifies cessation of interim moratorium for personal guarantors from 26 May 2026 based on Bombay and Delhi High Court ...

Summary: Sections 230(11) and 230(12) of the Companies Act, 2013 provide a statutory framework for incorporating a takeover ...