NFRA requires statutory auditors to assemble, archive, and submit audit files promptly, ensuring audit documentation is authentic, complete, and retrievable under professional ...

CESTAT Kolkata held that the device i.e. Face Recognition System is clearly Automatic Data Processing machinery falling under ...

The High Court held that additions for excess cash and stock cannot rest only on a survey statement. It ruled that statements ...

Unsigned financial statements uploaded with statutory filings were held non-compliant. Liability was fixed on the certifying ...

Directors were penalised for failing to provide mandatory disclosures in EOGM notices. The key takeaway is that full ...

Non-filing of annual returns led to maximum penalties on the company and directors. The key takeaway is that Section 92 ...

The authority ruled that absence of a loan does not waive compliance obligations. Failure to intimate satisfaction of charge ...

Failure to report resignation and appointment of directors led to penalties under company law. The key takeaway is that Board ...

The ROC held that depositing interim dividend in a current account instead of a separate account violates section 123(4).

The adjudicating authority held that delay in filing return of allotment attracts penalty under Section 42, but relief under ...

Regulatory authorities held that claiming compliance with accounting standards without actual adherence or explanation ...

The order holds that utilisation of private placement money before allotment and filing of returns violates Section 42, ...