e₹ is a digital form of ₹ whereas UPI is a means of payment. In addition to being used for payments, e₹ also serves as a ...

Understanding Section 263 of the Income Tax Act, 1961 in context of Non-Discussion of an Issue in the Assessment Order ...

√ Concept: The sixth and final step in the P2P cycle is the payment reconciliation process. The payment reconciliation process is the process of reconciling the bank account with the accounts payable ...

Madras High Court held that Local Committee on High Pitched Scrutiny Assessment are not required to grant an opportunity of being heard as there is no provisions laid down in the SOP. Accordingly, ...

Section 160 of the Companies Act, 2013, allows any person (other than a retiring director) to be appointed as a director in a general meeting, provided specific procedural requirements are met. This ...

REGULATIONS, 2022 Subject: Framework for Special Purpose Vehicle (SPV) for Co-investment and leverage transaction under IFSCA (Fund Management) Regulations 2022. In exercise of the powers conferred by ...

CESTAT Chennai held that duty demand due to non-fulfilment of export obligation justified as department empower to recover ...

Delhi High Court held that review of order passed by the appellate authority, by the Commissioner, by exercising powers ...

NCLAT Chennai held that fees is payable to Interim Resolution Professional (IRP) from the date he took charge of IRP till the ...

A will be implemented. Manual entry of HSN codes will no longer be allowed, with taxpayers required to select codes from a ...

Delhi High Court held that no provision under the Direct Tax Vivad Se Vishwas Act, 2020 [DTVSV Act] empowers Designated ...

Patna High Court held that issuance of notice and passing of order based on suo motu PAN issued by department, inspite of ...