New Updates

Know what we have updated recently at

07-Dec-2023 -- Akhilesh Kumar Sah - Cancellation of Registration Without Substantiating Reasons is Invalid
07-Dec-2023 -- CA. Akash Phophalia - Corporate and Personal Guarantee
07-Dec-2023 -- Bhuwan Prakash - Amount Deposited Under Section 73(5)—Whether Can be Considered as Part of Pre-Deposit for Filing Appeal
07-Dec-2023 -- CA. Satyadev Purohit - Appellate Authority is Obliged to Decide Appeal on Merits Even in Absence of Appellant
05-Dec-2023 -- Business expenditure - Variable License Fees Whether Revenue or Capital Expenditure : A Recent Decision of Supreme Court in Bharti Hexacom Case
05-Dec-2023 -- Transfer Pricing - Aggregating/Non-Aggregating Transactions Under Transfer Pricing
05-Dec-2023 -- Income Tax Authorities - Jurisdiction of Assessing Officer When Can be Questioned by the Assessee—Recent Decision of Supreme Court
29-Nov-2023 -- International Taxation—Taxability of Roaming Charges - Whether the Roaming Charges, Where No Access to the Network and Related Process or Equipment Which Were Used by the Assessee to Provide the Telecommunication Service, Taxable?
29-Nov-2023 -- Section 269SS - Applicability of Section 269SS Vis-a-Vis Cash Loan From Directors
29-Nov-2023 -- International Taxation—Income Scoping - Income Scoping with Interplay of DTAA
29-Nov-2023 -- Start Up - Reconnoitring Start-up India Schemes
29-Nov-2023 -- IPR -- Trade Mark - Practical Approach to Obtaining Trade Mark
29-Nov-2023 -- Insolvency & Bankruptcy Code -- Real Estate - IBBI Roadmap Towards Efficient Resolution of Real Estate Insolvency
29-Nov-2023 -- SEBI - Mutual Fund : Overview
17-Nov-2023 -- Prosecution - Prosecution Proceedings Under Section 276CC—When can be Invoked
17-Nov-2023 -- International Taxation—Issuance of Notice - DIN Communication To Assessee Is Invalid : An International Taxation Case
17-Nov-2023 -- Charitable Trust - Rejection of Registration Under Section 12AA/12AB in Absence of Registration under Any Other Law
15-Nov-2023 -- Business Income - Applicability of Beneficial Provisions Under Section 44BB While Computing Income of Non-Residents—Scope of
15-Nov-2023 -- International Taxation—Taxation of Corporate Guarantee fee - Whether Corporate Guarantee fee, Technology fee used in India provided by foreign company taxable in India : Metso Outotec OYJ’s Case
15-Nov-2023 -- Insolvency & Bankruptcy Code--CIRP - Payment of Gratuity and PF Dues during CIRP
15-Nov-2023 -- IPR--Trade Mark Infringement - Google is Not Exempted From Liability of Trade-Mark Infringement
15-Nov-2023 -- Annual Filing - Company Annual Filing with ROC-Overview
15-Nov-2023 -- Statutory Auditor - Appointment and Resignation of Statutory Auditor Under Companies Act, 2013
15-Nov-2023 -- CSR - CSR Guidelines For Empowering Ports
04-Nov-2023 -- Exempt Institutions - Educational Institution Having Multiple Objectives—Whether can be Regarded as Solely Exist for Educational Purposes
04-Nov-2023 -- Tax Deduction at source - Obligations of International Financial Service Centre Units Regarding Foreign Remittance—Recent Development
04-Nov-2023 -- International Taxation—DTAA - Controversies in the MFN Clause of DTAA’s
27-Oct-2023 -- Income from Undisclosed Sources - Justification of Addition on Account of Bogus Sales
27-Oct-2023 -- International Taxation—Transfer Pricing - Attribution of the Offshore Supplies from outside India to the PE in India: Whether Profit or Loss on Offshore Supplies can be Attributed to the PE?
27-Oct-2023 -- IPR--Copyright - No Copyright Subsists in the “Title” of a Literary Work
27-Oct-2023 -- IFSC--Overview - All About International Financial Service Centre
27-Oct-2023 -- SEBI--ESG - ESG and India
27-Oct-2023 -- Internal Audit - Internal Audit of a Company
27-Oct-2023 -- Akhilesh Kumar Sah - Before Passing an Order Against whom Adverse Action is Contemplated, Opportunity of Personal Hearing be Granted
20-Oct-2023 -- Capital Gains - Deeming Provision and Reinvestment Provisions
20-Oct-2023 -- Charitable Trusts - Donation When can be Treated as Anonymous Donation -- An Analysis
20-Oct-2023 -- Transfer Pricing - Whether Expenditure on Sign Boards is Revenue Expense ?
16-Oct-2023 -- Recovery - Granting Stay of Demand By Tribunal Where Interest of Revenue Protected—Whether Justified
16-Oct-2023 -- Business Expenditure - An Expenditure/Loss Incurred for any Purpose which is an Offence not Deductible Under Section 37(1) : Recent SC Ruling
16-Oct-2023 -- Reassessment - Validity of Proceedings in case where Section 148 Notice Issued in Name of Dead Person—Whether Curable Defect Under Section 292B of Income Tax Act, 1961?
16-Oct-2023 -- Accounting -- Working Capital - Navigating the Troubled Waters of Negative Working Capital !
16-Oct-2023 -- IBC -- Recent Decision - NCLT’s Verdict : No Backdoor Entry for Defaulting Promoters via MSME Certificate Post CIRP
16-Oct-2023 -- SEBI--IEPF - All about Investor Education and Provident Fund (IEPF)
16-Oct-2023 -- SEBI--ODR Portal - All About SEBI’s SMART ODR PORTAL
07-Oct-2023 -- Buy Back Tax - Buy Back and Dividend Distribution Tax—Cognizant Decision
07-Oct-2023 -- Concealment Penalty - Addition Made on Account of Estimated Rate of Profit Applied to the Turnover Does Not Amount to Concealment
07-Oct-2023 -- Co-Operative Societies - Co-Operative Societies Engaged in Providing Credit Facilities Without having License from RBI—Whether Eligible for Deduction Under Section 80P
27-Sep-2023 -- TDS - Procedure As to Claim TDS Credit As Per Section 155(20)
27-Sep-2023 -- Transfer Pricing - Media Rights—More Than One Innings on Transfer Pricing
27-Sep-2023 -- Income From Undisclosed Sources - For Making Additions to Income under Section 69A, Assessee’s ownership of Article should Exist, and Article should have Reasonable Worth
27-Sep-2023 -- FEMA--FLA Return - Foreign Liabilities and Assets (FLA) Return—An Overview
27-Sep-2023 -- SEBI--Social Audit - Social Audit—Its Impact in the Present Economic and Industrial Scenario
27-Sep-2023 -- Directors - Directors KYC—Yearly Compliance Exercise for Every DIN Holder
27-Sep-2023 -- Start Ups - Corporate Governance in Startups
13-Sep-2023 -- Tax Audit - Commonly Found Errors in Reporting by Auditors
13-Sep-2023 -- Capital Gains - Section 45(5A) Some Fine Prints
13-Sep-2023 -- International Taxation—Transfer Pricing - When the Order of TPO is Barred by Limitation, the Entire Transfer Pricing Adjustment Proposed by TPO in International Transaction Becomes Non-Est and is Liable to be Quashed
13-Sep-2023 -- GeM Portal--Overview - Government e-Marketplace
13-Sep-2023 -- SEBI--LODR Regulations - Amended SEBI LODR Regulations
13-Sep-2023 -- Appointment of Company Secretary - The High Cost of Neglect : Ambica Shipping & Industries Limited Slapped with a Whopping Rs. 20 Lac Penalty for Failing to Appoint a Company Secretary!
13-Sep-2023 -- IEPF - All About IEPF
06-Sep-2023 -- CA. Akash Phophalia - Principles of Natural Justice
06-Sep-2023 -- V.N. Damodar - Manner of Dealing with Difference in ITC Available as per GSTR-2B and that Claimed in GSTR-3B
06-Sep-2023 -- CA. Satyadev Purohit - Denial of ITC on Account of Delay in Filing GSTR-1 by Supplier—Validity of
02-Sep-2023 -- Salary - Determination of Perquisite Value of Rent Free Accommodation and Concessional Accommodation—Recent Amendment in Rule 3
02-Sep-2023 -- Assessment - GP/NP Rate Declared by Assessee Cannot be Enhanced without any Cogent Reason
02-Sep-2023 -- Insurance Policies - Tax Treatment of High Value Insurance Policies Other than ULIPs
02-Sep-2023 -- International Taxation—Assessment - Draft Assessment Order and Consequent Final Assessment Order Passed by AO When Barred by Limitation Under Section 153, is Liable to be Quashed
29-Aug-2023 -- International Taxation—Permanent Establishment - Whether Income Arising to a Non-Resident Can be Taxed as Business Income in India Without a PE?
29-Aug-2023 -- TDS - Applicability of Section 194R When Benefit is Provided in Form of Shares
29-Aug-2023 -- Salary - Perquisite for Accommodation—Change in Valuation Rules
29-Aug-2023 -- FCRA - Amendments to Foreign Contribution Regulation Act (FCRA)
29-Aug-2023 -- SEBI - Mutual Funds—An Overview
29-Aug-2023 -- Beneficial Ownership - Beneficial Ownership Under Companies Act, 2013—Provisions and Procedures
22-Aug-2023 -- CA. Satyadev Purohit - Detention of Goods from Godown by Invoking Power Under Section 129—Validity of
22-Aug-2023 -- Vineet Tiwari - FAQs on Filing of Form ITC-04
22-Aug-2023 -- CA. Akash Phophalia - Burden of Proof—ITC Perspective
18-Aug-2023 -- Rectification - Procedure for Recomputation of Income By Co-Operative Sugar Factories as Per Section 155(19)
18-Aug-2023 -- Tax Residency - Whether Tax Residency Certificate is a Sufficient Proof to Establish Residency?
18-Aug-2023 -- Tax Audit - Tax Audit In Case of Share and Commodity Transactions—Determination of Turnover
18-Aug-2023 -- Penalty - Whether Section 50C Can be Used for Imposition of Penalty Under Section 271(1)(c)?
17-Aug-2023 -- Tax Deduction at Source - Whether Supplementary Commission amount earned by the Airline Travel agent liable to TDS under section 194H? : Singapore Airlines Case before the Supreme Court
17-Aug-2023 -- Real Income - Real Income and Section 50C
17-Aug-2023 -- Tax Deduction at Source - TDS Obligation Under Section 194A on Builders While Making Payment of Compensation
17-Aug-2023 -- Consumer Protection Act - Definition of ‘Complainant’ under Section 2(b)(i) of the Consumer Protection Act, 1986 Whether Includes Multiple Consumers
17-Aug-2023 -- SEBI--Initial Public Offer - IPO : Whether Yes or No?
17-Aug-2023 -- Nidhi Company - Compliances for a Nidhi Company
10-Aug-2023 -- CA. Satyadev Purohit - Can Taxpayer be Deprived of his Right to File Appeal upon Culmination of Proceeding Under Section 129(5)
10-Aug-2023 -- Narendra Kumar - Assessee Disputed Interest Liability—Authorities to Follow Procedure Stipulated Under Section 73
10-Aug-2023 -- D. Ramachandra Rao - FAQs on Best Judgment Assessment under GST
10-Aug-2023 -- CA. Akash Phophalia - Is Post Supply Discount Deductible from Taxable Value?
04-Aug-2023 -- Capital Gains - Adjusting Short Term Capital Gains with Long-Term Capital Losses Some Fine Prints
04-Aug-2023 -- Tax Deduction at Source - Whether the Accrual of the Payment and the Actual Act of Making the Payment are both Necessary for Deduction of Tax at Source?
04-Aug-2023 -- Revision - Amounts Received by Assessee from Operation of Ships in International Traffic being Exempt, from Taxation in India as per Treaty Provisions what AO Could not do Directly Cannot be Done Indirectly by CIT in Revisionary Jurisdiction
04-Aug-2023 -- Donation - Allowability of Donation Under Section 37(1) vis-a-vis Under Section 80G
28-Jul-2023 -- CA. Akash Phophalia - Free Supply : A Discount?
28-Jul-2023 -- Capital Gains - Whether the Provisions of Section 50C can be Applied when the Provisions of Section 45(3) of the Act have come into play?
28-Jul-2023 -- Transfer Pricing - Comparable Uncontrolled Price For Share Sale/Purchase Transactions—Some Insights
28-Jul-2023 -- Tax Regimes - Procedure for Exercising Old Tax Regime
28-Jul-2023 -- SEBI--IEPF - Transfer of Dividend and Shares to Investor Education and Protection Fund—Provisions and Procedure
28-Jul-2023 -- Labour Laws--Important Changes - Proposed Labour Laws—Important Changes
28-Jul-2023 -- Intellectual Property--Copyright - Judgments of the Courts and Its Reproduction or Publication would not Infringe Copyright
28-Jul-2023 -- Rights Issue - Right Way towards the Rights Issue
21-Jul-2023 -- CA. Satyadev Purohit - FAQs on Scrutiny of Returns Under GST
21-Jul-2023 -- Siddharth Surana - Views on 50th GST Council Meet
21-Jul-2023 -- Akhilesh Kumar Sah - No Service Tax Chargeable on Reimbursement of Expenses : Boeing India case
21-Jul-2023 -- Akhilesh Kumar Sah - Cancellation of Registration Solely on the Ground that Reply to Show Cause Notice was not Given Validity
19-Jul-2023 -- Transfer Pricing - Whether High Court is Precluded from Considering the ALP Determined by ITAT in Exercise of Powers Under Section 260A of the Act?
19-Jul-2023 -- Income From Other Sources - Allotment of Rights Shares—Whether Hit by Section 56(2)(x)
19-Jul-2023 -- Income from Undisclosed sources - Addition Under Section 69C on Account of Unexplained Expenditure where Duplicate Books of Accounts Maintained—Justification thereof
13-Jul-2023 -- Return of Income - Raising a Fresh Loss Claim Via a Revised Return
13-Jul-2023 -- Charitable Trust - Registration Under Section 12AA/12AB Whether Becomes Inoperative as per Section 11(7) on Grant of Provisional Approval Under Section 10(23C)(vi)
13-Jul-2023 -- Appeal - Whether the Appellate Jurisdiction of a High Court under Section 260A is Exercisable by a High Court within Whose Territorial Jurisdiction AO who Passed the Assessment Order was Physically Located?
13-Jul-2023 -- SEBI--LODR - SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015—An Analysis
13-Jul-2023 -- Companies Act 2013—Issue of Shares - Preferential Issue vis-a-vis Rights Issue—Similarities and Differences
13-Jul-2023 -- Foreign Companies - Filing of returns by Foreign Companies in India
06-Jul-2023 -- CA. Satyadev Purohit - Applicability of Circular No. 183/15/2022-GST for Dealing with Difference of ITC in 2A and 3B for Financial Year 2019-20
06-Jul-2023 -- V.N. Damodar - FAQs on Transfer of ITC After Death of Proprietor
05-Jul-2023 -- Reassessment - Invocation of Section 150(1) to Give Effect to Finding of High Court—Whether Justified
05-Jul-2023 -- Search and Seizure - Whether Proceedings can be Initiated Without There Being a Valid Search Warrant Authorizing the Search in the Premises of Assessee?
05-Jul-2023 -- TCS - Comprehensive Guide to Provisions Related to TCS on Foreign Remittances
28-Jun-2023 -- Summary Assessment - Can an Addition by way of Adjustment in an Intimation Under Section 143(1) on Debatable and Controversial Issue be Made?
28-Jun-2023 -- Appeals - e-Appeals Schemes, 2023
28-Jun-2023 -- Business Disallowance - Illustrative Guide to Provisions of Section 43B Extended to Sum Payable to Micro or Small Enterprises
28-Jun-2023 -- ICSI--UDIN - Generation of UDIN : Liability of Practising Company Secretaries
28-Jun-2023 -- LLP--Retirement of Designated Partner - Saying Hello to Goodbye—Planning Your Retirement from LLP—Here’s What You Need to Know
28-Jun-2023 -- Cost Audit - Cost Audit of A Company—Provisions and Procedures
28-Jun-2023 -- Subsidiary Company - Compliances for a Subsidiary Company with a Parent Company Incorporated Outside India
27-Jun-2023 -- CA. Satyadev Purohit - Whether Grant Opportunity of Personal Hearing Mandatory Even If Assessee did not Opted for the Same
27-Jun-2023 -- Vishambhar Dayal - Attachment of Bank Account of Third Person--Validity of
26-Jun-2023 -- Search and Seizure - Whether Amendment Brought to Section 153C vide Finance Act, 2015 shall be applicable to Searches Conducted under Section 132 before the Date of the Amendment?
26-Jun-2023 -- Charitable Trusts - Relaxation in various Time Limits and certain other Clarifications by CBDT Regarding Provisions Relating to Charitable Trusts and Institutions
26-Jun-2023 -- Capital Gains - Goodwill Brought in Books Post Conversion of Company into LLP—Whether Violative of Conditions of Section 47(xiiib)
26-Jun-2023 -- PMLA--Recent Amendments - CA/CS/CMA Brought Under PMLA
26-Jun-2023 -- Banking--Non Performing Assets - Unpaid Loans : The Rise of Non-Performing Assets
26-Jun-2023 -- Social Audit - Social Audit proposed by ICSI—Overview
26-Jun-2023 -- SEBI--Related Party Transactions - Filing of RPT Details to Stock Exchange by Listed Companies
23-Jun-2023 -- PMLA--Recent Notification - Professionals under the Scanner of Prevention of Money Laundering Act, 2002
23-Jun-2023 -- Jan Vishwas Bill--Overview - Jan Vishwas Bill 2022—Overview
23-Jun-2023 -- Strike Off - Voluntary Strike Off of the Name of Company under C-PACE Mechanism
23-Jun-2023 -- Social Stock Exchange - Social Stock Exchange—NSE Guidelines
19-Jun-2023 -- Purnendu Sahai - Initiation of Proceeding Under Section 74—Without Issuing Notice Under Section 61—Validity of
19-Jun-2023 -- D. Ramachandra Rao - Application for Advance Ruling by Recipient of Supply—Maintainability of
19-Jun-2023 -- Bhuwan Prakash - Is Rectification Application Maintainable for Re-Calling Ex-Parte Order Passed by Appellate Authority
19-Jun-2023 -- S. Swaminathan - Power of Central Authorities as Well as State Authorities to Initiate Proceeding Against Assessee Simultaneously
19-Jun-2023 -- CA. Satyadev Purohit - GST on Transfer of Transferable Development Rights (TDR)
15-Jun-2023 -- Exempt Incomes - Exemption in Case of Leave Encashment—Recent Amendment
15-Jun-2023 -- Penalty - No Levy of Penalty Under Section 271C on Mere Late Remittance of TDS Though Deducted
15-Jun-2023 -- Royalty Income - Income From Domain Name Registration/Web Hosting Services/ Cloud Computing—Whether Amounts to Royalty or FTS
15-Jun-2023 -- Charitable Trusts - Relief to Charitable Trusts By CBDT Circular

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