Home Highlights September 2018 Year 2018 This

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1. Professional Misconduct - Failure to report non-consolidation of subsidiary - Failure to prepare audit documentation - Failure to report issues related to disclosure of...

2. Disciplinary proceedings against Chartered Accountant (CA) - Initiation of parallel proceedings - the Committee viewed that the appointment of the Respondent was made...

3. Professional Misconduct - Disciplinary against the CA - In the present case the disciplinary committee has passed the order only on the basis of preponderance of...

4. Allegation of Misconduct against the petitioner acting as Commissioner of Income Tax (Appeals) / CIT(A) - officials exercising quasi-judicial functions - exemption from...

5. PMLA - Reporting entity - Practicing CA, CS & CWA included in the list

6. Audit report - Disciplinary proceedings against Chartered Accountant (CA) - CA acted in a grossly negligent manner and failed to obtain sufficient information to warrant...

7. Penalty levied u/s 271B - tax audit report - In our view, strained relationship with the earlier CA would constitute reasonable cause. The tax authorities have pointed...

8. Explanation versus bona finde explanation versus proper disclosure - Penalty under section 271(1)(c) - AT

9. Disciplinary proceedings - allegation of misconduct - Proceedings against ex-Superintendent of Central Excise - Reliance on confessional statements made by accused...

10. Professional misconduct - Disciplinary proceedings against Chartered Accountant (CA) - It is well settled that disciplinary proceedings cannot continue after the death...

11. Professional misconduct - Chartered Accountant (CA) - Disciplinary proceedings kept pending for 27 years - The complaint against respondent was lodged in 1996 primarily...

12. Insertion of new section 271GB- Penalty for failure to furnish report or for furnishing inaccurate report under section 286 - the prescribed authority may direct such...

13. Disciplinary enquiry / proceedings against Resolution Professional (RP) - when the petitioner ceases to be a Resolution Professional, and starts wearing the cap of a...

14. Reopening of assessment u/s 147 - The two situations are distinct and different. Thus, where the transaction itself on the basis of the subsequent information, is found...

15. Reversal of Input Tax Credit - proper verification of the transactions of selling/purchasing dealers to ensure that there is a match of the details of the transaction or...