As the name suggest IFRS is a globally recognised set of standards that enable best accounting/ reporting practices and is ...

Long-Term Capital Gains (LTGC): Gains from selling REITs unit held for more than one year are taxed at 10% ( for gains up to ...

The standard lock-in period for a PPF account is 15 years from the end of the financial year in which the initial deposit is ...

The Competition Commission of India (‘Commission’/ CCI) is empowered to inquire into such anti-competitive agreements, and to ...

In conclusion, the ITAT found no “sufficient cause” for the 690-day delay in filing the appeal. The tribunal dismissed BPS ...

NCLAT Chennai held that delayed filing of scheme of compromise u/s. 230 of the Companies Act cannot be condoned since there ...

It is advised that the name of “North East Small Finance Bank Limited” has been changed to “slice Small Finance Bank Limited” ...

One of the key considerations is checking the CSR of insurance companies. The ratio indicates the number of claims settled ...

This document outlines a structured approach to developing an Annual Business Plan (ABP) for FY 2025-26 and a 3-Year ...

A Private Limited Company can raise funds by issuing debentures through private placement to a limited number of investors ...

Refund should not be credited to the Electronic Credit Ledger of a taxpayer whose business is no longer operational; Calcutta ...

As Per Section-43 of Companies Act, 2013 Share capital of Company limited by shares shall be of two kinds: As Per Section-23 ...