Monthly Archives: September 2025

Invitation for public comments on establishment of Indian Multi-Disciplinary Partnership (MDP) firms by the Government of India |

By | September 30, 2025
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01/5/2025- PI/MCA GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS 5TH Floor, ‘A’ Wing, Shastri Bhawan Dr. Rajendra Prasad Road, New Delhi-110001 Dated: 17-09-2025 OFFICE MEMORANDUM Subject: Invitation for public comments on establishment of Indian Multi-Disciplinary Partnership (MDP) firms by the Government of India – reg. The undersigned is directed to refer to the subject mentioned… Read More »

Guidelines for Virtual AGMs and EGMs through Video Conference (VC) or Other Audio Visual Means (OAVM)

By | September 30, 2025
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Guidelines for Virtual AGMs and EGMs General Circular No. 03/2025 File No. Policy-17/57/2021-CL-V-MCA भारत सरकार/Government of India कॉर्पोरेट कार्य मंत्रालय /Ministry of Corporate Affairs 5th Floor, ‘A’ Wing, Shastri Bhawan, Dr. Rajendra Prasad Road, New Delhi 110001 To, Dated: 22.09.2025 The DGCoA, All Regional Directors, All Registrar of Companies, All Stakeholders. Subject: Clarification on holding… Read More »

Extension for filing e-forms DIR-3-KYC and web-form DIR-3-KYC-WEB without fee upto 15.10.2025

By | September 30, 2025
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General Circular No. 04/2025 F. No. 8/4/2018_CL-I(P) भारत सरकार/Government of India कॉर्पोरेट कार्य मंत्रालय/Ministry of Corporate Affairs 5वां तल, ‘ए’ विंग, शास्त्री भवन,                                                                 … Read More »

GST Notice Last Date 30 Sep 2025 FOR THESE YEARS..

By | September 29, 2025
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GST Notice Last Date 30 Sep 2025 FY Section 73 Section 74 Notice Deadline Order Deadline Notice Deadline Order Deadline 2017-18 30-09-2023 31-12-2023 05-08-2024 05-02-2025 2018-19 31-01-2024 30-04-2024 30-06-2025 31-12-2025 2019-20 31-05-2024 31-08-2024 30-09-2025 31-03-2026 2020-21 30-11-2024 28-02-2025 31-08-2026 28-02-2027 2021-22 30-09-2025 31-12-2025 30-06-2027 31-12-2027 2022-23 30-09-2026 31-12-2026 30-06-2028 31-12-2028 2023-24 30-09-2027 31-12-2027 30-06-2029 31-12-2029… Read More »

Category: GST

RBI (Settlement of Claims in respect of Deceased Customers of Banks) Directions 2025

By | September 29, 2025
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Reserve Bank of India (Settlement of Claims in respect of Deceased Customers of Banks) Directions, 2025 RBI/2025-26/82 DoR.MCS.REC.50/01.01.003/2025-26 September 26, 2025 Reserve Bank of India (Settlement of Claims in respect of Deceased Customers of Banks) Directions, 2025 I. Introduction The nomination facility in deposit accounts, safe deposit lockers and articles in safe custody under the… Read More »

IMPORTANT GST CASW LAWS 28.09.2025

By | September 29, 2025
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IMPORTANT GST CASW LAWS 28.09.2025 Section Case Law Title Brief Summary Citation Relevant Act GST Advisory Editorial Note: GSTN enables invoice-wise reporting in Form GSTR-7 from September 2025 tax period: Advisory The GSTN has enabled invoice-wise reporting in Form GSTR-7 for TDS deductors, as required by Notification No. 09/2025-Central Tax. This functionality is effective from… Read More »

Category: GST

IMPORTANT INCOME TAX CASE LAWS 28.09.2025

By | September 29, 2025
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IMPORTANT INCOME TAX CASE LAWS 28.09.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 12A Commissioner of Income-tax (Exemption) v. Bhojaram Leuva Patel Seva Samaj Trust The Tribunal’s decision to remand the registration matter was upheld because the Commissioner (Exemption) erred in rejecting the application under Section 12AB on the ground that the… Read More »

A penalty order is invalid if it ignores an Advance Pricing Agreement (APA) and denies a virtual hearing.

By | September 29, 2025
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A penalty order is invalid if it ignores an Advance Pricing Agreement (APA) and denies a virtual hearing. Issue Is a penalty order passed under Section 270A of the Income-tax Act, 1961, legally valid if it is issued without considering significant subsequent events like the assessee entering into an APA and filing a modified return,… Read More »

An addition for unaccounted sales based on an estimated production yield, without any supporting evidence, is not legally sustainable.

By | September 29, 2025
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An addition for unaccounted sales based on an estimated production yield, without any supporting evidence, is not legally sustainable. Issue Can the books of account of a manufacturing business be rejected and a significant addition for unaccounted sales be made based solely on a hypothetical or estimated production yield adopted by the Assessing Officer, especially… Read More »