Sandhra Suresh
![Failure to Hold Minimum Four Board Meetings as per S 173(1): MCA Imposes Penalty on Company and its Directors [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118192-failure-hold-minimum-four-board-meetings-per-s-1731-mca-imposes-penalty-company-and-its-directors-taxscan.webp "Failure to Hold Minimum Four Board Meetings as per S 173(1): MCA Imposes Penalty on Company and its Directors [Read Order]")
Failure to Hold Minimum Four Board Meetings as per S 173(1): MCA Imposes Penalty on Company and its Directors [Read Order]
The Ministry of Corporate Affairs (MCA) has imposed a penalty of Rs 10,000 each on the company and its directors for failing to conduct a minimum of...
![Object Clause Allowing Overseas Fund Use Rectifiable: ITAT Remands Rotary Clubs Registration for Fresh Review [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/250x150_2118191-object-clause-allowing-overseas-fund-use-rectifiable-itat.webp "Object Clause Allowing Overseas Fund Use Rectifiable: ITAT Remands Rotary Clubs Registration for Fresh Review [Read Order]")
![Non-disclosure of Secured Creditors in Capital Reduction Petition: NCLT Imposes 5 lakh Penalty on Lifestyle [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/250x150_2118161-site-image-o4.webp "Non-disclosure of Secured Creditors in Capital Reduction Petition: NCLT Imposes 5 lakh Penalty on Lifestyle [Read Order]")
![No Substantial Question of Law Found: SC Upholds MP HC Order Affirming ITAT’s Deletion of ₹3.73 Cr Loan Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/250x150_2118170-no-substantial-question-law-found-sc-upholds-mp-hc-order-affirming.webp "No Substantial Question of Law Found: SC Upholds MP HC Order Affirming ITAT’s Deletion of ₹3.73 Cr Loan Addition [Read Order]")
![Services Provided in Connection with Recruitment to Dewasom Board Constitute Taxable Supply u/s 2(108) of CGST Act: KAAR [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/250x150_2118201-kaar-ruling-dewasom-board-recruitment-services-gst-gst-on-recruitment-services-dewasom-board-recruitment-gst-dewasom-board-constitute-taxscan.webp "Services Provided in Connection with Recruitment to Dewasom Board Constitute Taxable Supply u/s 2(108) of CGST Act: KAAR [Read Order]")
GST Not applicable on Clinical Treatments for Psoriasis and other Dermatological Disorders: AAR [Read Order]
The Kerala Authority for Advance Ruling (AAR) has held that Goods and Services Tax(GST) is not applicable on the clinical treatments for dermatological disorders such as psoriasis, dandruff,...
![GST Not applicable on Clinical Treatments for Psoriasis and other Dermatological Disorders: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118217-gst-applicable-clinical-treatments-taxscan.jfif "GST Not applicable on Clinical Treatments for Psoriasis and other Dermatological Disorders: AAR [Read Order]")
GST Chargeable on Application Fee for Conducting Kerala Dewasom Recruitment Board Examinations: AAR [Read Order]
The Kerala Authority for Advance Ruling (KAAR) has ruled that Goods and Services Tax (GST) has to be levied on the application fee collected from the candidates for conducting examinations that...
![GST Chargeable on Application Fee for Conducting Kerala Dewasom Recruitment Board Examinations: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118169-application-fee-kerala-dewasom-board-kaar-ruling-gst-on-application-fee-gst-on-examination-fees-kerala-dewasom-recruitment-board-gst-taxscan.webp "GST Chargeable on Application Fee for Conducting Kerala Dewasom Recruitment Board Examinations: AAR [Read Order]")
Non‑Filing of Form MGT‑14: MCA Imposes Penalty of ₹1.69 Lakh on Company and ₹50K on Directors [Read Order]
The Ministry of Corporate Affairs (MCA) has imposed a penalty of ₹3.19 Lakh on the company and its directors for non-filing of Form MGT-14 in respect of the resolution passed for approval of...
![Non‑Filing of Form MGT‑14: MCA Imposes Penalty of ₹1.69 Lakh on Company and ₹50K on Directors [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118179-non-filing-form-mgt14-mca-imposes-penalty-company-directors-taxscan.webp "Non‑Filing of Form MGT‑14: MCA Imposes Penalty of ₹1.69 Lakh on Company and ₹50K on Directors [Read Order]")
400 Days Delay in Filing 10AB Held Bona Fide: ITAT Restores Rotary Club Trust’s 12AB & 80G Applications [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that a 400-day delay in filing Form 10AB as bonafide and has thus restored the Rotary Club Trust’s application for registration...
![400 Days Delay in Filing 10AB Held Bona Fide: ITAT Restores Rotary Club Trust’s 12AB & 80G Applications [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118178-400-days-delay-filing-10ab-held-bona-fide-itat.webp "400 Days Delay in Filing 10AB Held Bona Fide: ITAT Restores Rotary Club Trust’s 12AB & 80G Applications [Read Order]")
Delay in Transferring ₹10.24 Lakh Unspent CSR Funds: MCA Imposes Penalty of ₹20.48 Lakh on Company and ₹1.02 Lakh on Each Director [Read Order]
The Ministry of Corporate Affairs (MCA) has imposed a penalty of Rs 20,48,482 on a company and Rs 1,02,424 on each director for the delay in transferring unspent Corporate Social Responsibility...
![Delay in Transferring ₹10.24 Lakh Unspent CSR Funds: MCA Imposes Penalty of ₹20.48 Lakh on Company and ₹1.02 Lakh on Each Director [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118182-delay-transferring-1024-lakh-unspent-csr-funds-mca-imposes-penalty-2048-lakh-on-company-102-lakh-each-director-taxscan.webp "Delay in Transferring ₹10.24 Lakh Unspent CSR Funds: MCA Imposes Penalty of ₹20.48 Lakh on Company and ₹1.02 Lakh on Each Director [Read Order]")
Axis Bank’s Freeze Based on Third‑Party Letter Unjustified: Calcutta HC Restores Defreezing of Company Accounts [Read Order]
The CalcuttaHigh Court has set aside the single judge’s order suspending the defreezing of a company's bank accounts, holding that Axis Bank’s freeze, based on a third-party letter, was unjustified....
![Axis Bank’s Freeze Based on Third‑Party Letter Unjustified: Calcutta HC Restores Defreezing of Company Accounts [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117823-axis-banks-freeze-based-third-party-letter-unjustified-calcutta-hc-restores-defreezing-company-accounts-taxscan.webp "Axis Bank’s Freeze Based on Third‑Party Letter Unjustified: Calcutta HC Restores Defreezing of Company Accounts [Read Order]")
AO Cannot Invoke S.147/148 to Reopen Income Tax Assessment Solely on Search Material Without S.153C Satisfaction Note: Gujarat HC [Read Order]
The Gujarat High Court has ruled that a jurisdictional AO cannot invoke reassessment through Sections 147 or 148 of the Income Tax Act, 1961 exclusively based on the search material without...
![AO Cannot Invoke S.147/148 to Reopen Income Tax Assessment Solely on Search Material Without S.153C Satisfaction Note: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117809-reopen-income-tax-assessment-solely-search-material-taxscan.webp "AO Cannot Invoke S.147/148 to Reopen Income Tax Assessment Solely on Search Material Without S.153C Satisfaction Note: Gujarat HC [Read Order]")