Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 18-Jul-2025 -- DTAA - Reading beneficially beyond the DTAA into The Income Tax Act, 1961 18-Jul-2025 -- Assessment - Can Whatsapp Messages be Considered as Conclusive Evidence to Make an Addition to Income? 18-Jul-2025 -- Charitable Trust - Retrospective Cancellation of Registration Under Section 12AB(4)—Whether Justified 15-Jul-2025 -- Capital Gains - Nuances in Set Off Provisions Under Capital Gains 15-Jul-2025 -- Business or Profession - Profession or Enterprise? The Tax Identity Crisis of Nursing Homes under Section 44AD 15-Jul-2025 -- Notice for Levy of Penalty - Misreporting or Under-Reporting of Income has to be Clearly Mentioned in the Penalty Notice Issued Under Section 274 Read With Section 270A 15-Jul-2025 -- Rates of Electricity and Municipal taxes - Whether Commercial Rates for Lawyers’ Chamber can be Charged for Electricity and Municipal taxes ? 15-Jul-2025 -- FEMA -- FLA Return - All About FLA Return 15-Jul-2025 -- OPC vis-a-vis Private Companies - OPC and Private Companies—Similarities and Differences 15-Jul-2025 -- Conversion - Conversion of the Private Company into Limited Liability Partnership—Practices and Provisions 10-Jul-2025 -- CA. Satyadev Purohit - Transfer of Leasehold Rights by Lessee-Assignor in Favour of Third Person--Taxability of 10-Jul-2025 -- ACS. Shruti Phophaliya - Input Tax Credit of Tax Paid Under Incorrect Head : Implication of Section 77 of the CGST Act, 2017 10-Jul-2025 -- D. Ramachandra Rao - Assessee Became Entitled for Refund Pursuant to Appellate Order--Relevant Date for Calculation of Interest 10-Jul-2025 -- CA. Pranay S. Jajodia - Credit Affirmed, But for How Long? The Safari Retreats Case and the GST Law Twist in Finance Act 2025 10-Jul-2025 -- S. Swaminathan - Overlapping of Period in Scrutiny, Audit and Adjudication Proceeding--Validity of 09-Jul-2025 -- Return of Income - Changes in New ITR Forms for the Assessment Year 2025-26 09-Jul-2025 -- Income Tax Proceedings - Is Cross Examination is Absolute Right at the Time of Income Tax Proceedings 09-Jul-2025 -- Business Disallowances - Failure to Deposit TCS Whether Attracts Disallowance Under Section 43B 07-Jul-2025 -- House Property - Not All Co-Owners Are Taxpayers : Unmasking the Beneficial Owner in House Property Cases 07-Jul-2025 -- Survey - No addition On the Basis of Third Party Statements only Without Any Corroborative Evidence 07-Jul-2025 -- Small Finance Bank - From Niche to Nationwide : How Small Finance Banks Can Architect India’s Inclusive Financial Future 07-Jul-2025 -- Issue of Securities - Rights Issue and Preferential Issue Under Companies Act, 2013 02-Jul-2025 -- Companies Act, 2013--Recent Changes - MCA`s Upcoming Digital Transformation : Shifting from V2 to V3 Portal 30-Jun-2025 -- Income from Undisclosed Sources - Black Money in Balance Sheets 30-Jun-2025 -- Undisclosed Income - Levy of Penalty on Undisclosed Income Found During the Search : A Most Recent Ruling of Supreme Court 30-Jun-2025 -- Capital Gains - Capital Gain Provisions for Assessment Year 2025-26 30-Jun-2025 -- Registration Act, 1908 -- Recent Supreme Court Decision - Sale Deed Comes into Operation from the Date of Its Execution : Supreme Court—Recent Decision 30-Jun-2025 -- International Trade --Recalibrating Tariffs - Beyond Tariffs : Recalibrating U.S. Trade Strategy and India’s Path Forward 30-Jun-2025 -- CSR --Mandatory Registration - Securing CSR Funding: Navigating the Mandatory Registration Maze 30-Jun-2025 -- Major Reforms - Corporate Governance in Transition : A Critical Discourse on the Companies (Amendment) Act, 2024 24-Jun-2025 -- CA. Pranay S. Jajodia - TCS Under GST : Ensuring Tax Transparency in the E-Commerce Age 24-Jun-2025 -- Purnendu Sahai - Rate of Tax on Fly Ash Bricks with Less Than 90% Fly Ash Content 24-Jun-2025 -- CA. Satyadev Purohit - Recent Updates vis-a-vis Goods and Services Tax Portal 24-Jun-2025 -- Akhilesh Kumar Shah - Whether Physical Filing of Certified Copy of Order Appeal Against was Mandatory Before 26-12-2022 24-Jun-2025 -- P. Narayanan - Order Under Section 129(3) Passed Before Expiry of Time Limit for Filing Reply to Notice--Validity of 24-Jun-2025 -- Prayag Narain - Furnishing of Additional Evidences before Appellate Authority 24-Jun-2025 -- CA. Satyadev Purohit - Cancellation of Registration on the Basis of Show Cause Notice Issued in Wrong Form--Validity of 10-Jun-2025 -- Tax Collection at Source - Credit for TCS to Any Other Person Eligible for Credit—Applicability of Amendment by Finance (No. 2) Act, 2024 10-Jun-2025 -- Reassessment - Entailing Amendment to Section 148A—Whether Feasible ? 10-Jun-2025 -- Capital Gains - Bucketing Capital Gains for Tax Planning of Resident Individuals/HUF’s 02-Jun-2025 -- Minor Child’s Income - Credit for tax Collected on Minor Child’s Income Clubbed with Parent’s Income—A Legal and Practical Analysis Post Finance (No.2) Act, 2024 02-Jun-2025 -- Return of Income - Updated Return : An Opportunity Extended in Union Budget 2025 02-Jun-2025 -- New Block Assessment Scheme - New Block Assessment Scheme—Analysis 02-Jun-2025 -- Labour Migration -- Multi-Faceted Analysis - Global Labour Migration and Economic Transformation: A Multi-faceted Analytical Framework 02-Jun-2025 -- RERA -- Registration of Real Estate Projects - Registration of Real Estate Projects with the RERA Authority by Promoters—Overview 02-Jun-2025 -- SEBI -- ICDR Regulations - Recent Amendments in SEBI (ICDR) Regulations 02-Jun-2025 -- NFRA - NFRA Registration Demystified : From Procedure to Professionalism 23-May-2025 -- Purnendu Sahai - Refund Sanctioned by SGST Authorities but Hold by CGST Authorities—Validity of 23-May-2025 -- CA. Satyadev Purohit - Adjudication Order Not Containing Signature of Proper Officer—Validity of 23-May-2025 -- Bhuwan Prakash - Goods and Services Used for Erection of Telephone Towers—Allowability of Input Tax Credit 23-May-2025 -- CS. Pradeep Vyas - ITC on Construction of Immovable Property—Recent Development 23-May-2025 -- Narendra Kumar - Delivery of Goods by Supplier at His Place of Business Under Ex-Works Contract—Allowability of ITC 21-May-2025 -- Capital Gains - Revisiting Taxability of Right to Sue Under Capital Gains 21-May-2025 -- Cash Transaction - Intimation of Cash Transactions of Rs. 2 Lakh and Above in Suits to Jurisdictional Income Tax Department—Recent Decision of Apex Court 21-May-2025 -- Gifts & Wills—Recent Judicial Decision - Gifts, Wills and Settlement Deeds : A New Light in the Concepts 21-May-2025 -- Tax Collection at Source - Tax Collection at Source : Recent Development 17-May-2025 -- Foreign Insurance Policy - Taxability of Proceeds from a Foreign Insurance Policy 17-May-2025 -- Compensation for Land Acquisition - Taxation of Compensation Under Land Acquisition Laws: Navigating Beyond the 2013 Act 17-May-2025 -- Attachment of Property - Income Tax Recovery : It is Impermissible to Keep the Properties Attached Indefinitely by IT Department 17-May-2025 -- Scope of Virtual Digital Asset - Virtual Digital Asset—Extended Scope by Finance Act, 2025 17-May-2025 -- SEBI -- Research Analyst and Investment Advisor - Balancing Innovation and Oversight : A Critical Review of SEBI’s New Regulatory Framework for Research Analysts and Investment Advisers 17-May-2025 -- SEBI -- Secretarial Audit of Listed Companies - Appointment of Secretarial Auditor for Listed Companies—New Dictate of SEBI 02-May-2025 -- Capital Gains - Arbitrage Opportunities in Capital Gains Post Finance (No. 2) Act, 2024 02-May-2025 -- Deduction Under Chapter VI-A - Amendment of Section 80DD as to Providing for Annuity During Lifetime of Dependant—Whether Applicable Retrospectively on Policies Taken Prior to 2014 02-May-2025 -- Lower Tax Regime for Companies - A Comparative Study of Sections 115BA, 115BAA and 115BAB 22-Apr-2025 -- Narendra Kumar - Are Provisions of Section 129 Applicable to Driver Also ? 22-Apr-2025 -- CA. Satyadev Purohit - Pre-Examination and Post-Examination Services Provided to State Public Service Commission and State Panchayat Service Selection Board—Whether Exempt from Levy of GST 22-Apr-2025 -- CS. Sumitra Sharma - Distribution of Input Tax Credit Through Input Service Distributors Mechanism—Impact on SEZ Units 22-Apr-2025 -- Akhilesh Kumar Sah - Utilization of IGST Credit Balance for Discharge of CGST and SGST Liability 17-Apr-2025 -- Capital Gains - Reinvestment Provisions Under Section 54 Qua Property or Qua Capital Gains Computation 17-Apr-2025 -- Deductions - Concept of Mutality v. Deduction Under Section 80P 17-Apr-2025 -- Prosecution - Offence Under Section 276CC of the Income Tax Act Is Committed as soon as There is Assessee’s Failure in Furnishing Return Within Due Time 15-Apr-2025 -- Tax on Jewellery - Are Jewellers Paying Income Tax by Selling Gold Jewellery Already Kept in Their Shops? 15-Apr-2025 -- IBC -- Recent Amendments - Recent Amendments to IBC Regulations : Focus on Streamlining Resolution, Especially for Real Estate Projects 15-Apr-2025 -- SEBI -- Insider Trading - SEBI’s Proposed Expansion of ‘Connected Persons’: Strengthening Insider Trading Rules or Overreach? 15-Apr-2025 -- Registered Office - Virtual Offices and the Companies Act, 2013 : A Modern Perspective on Business Operations in India 08-Apr-2025 -- D. Ramachandra Rao - Taxability of Cleaning of Drains, Sanitary Work and Sold Waste Management Services Provided to Municipality 08-Apr-2025 -- CA. Pranay Jajodia - E-Way Bill Under GST : A Tool for Seamless Trade or a Compliance Burden? 08-Apr-2025 -- CA. Satyadev Purohit - Levy of GST on Interest Received by a Foreman of Chit Fund from Defaulting Subscribers 08-Apr-2025 -- Adyasha Mohanty - Whether Tax on Extra Neutral Alcohol (ENA) Still Continue 08-Apr-2025 -- CS. Pradeep Vyas - Services Received and Consumed by Indian Registered Person at Exhibitions Held Outside India—Taxability of 03-Apr-2025 -- Prosecution - Rationalising of Provisions of Prosecution in Section 276B by Finance Act, 2024 and Section 276BB by Finance Bill, 2025 03-Apr-2025 -- Waiver of Interest - Pre-Conditions for Waiver of Interest Under Section 220(2) 02-Apr-2025 -- Income Tax--Rectification - Rectification under section 154 at the instance of an Audit Party--Permissible? 29-Mar-2025 -- Taxation of Settlement Consideration - Settlement Consideration and Taxation—Unraveling Capital Gains v. Salary 29-Mar-2025 -- Fund Management Activity - Fund Management Activity When Not to Constitute Business Connection as per Section 9A—Simplification by Finance Bill, 2025 29-Mar-2025 -- Arm`s Length Price - Introduction of Multi Year ALP Determination Approach by Finance Bill, 2025 29-Mar-2025 -- Labour Laws -- Proposed Working Hours - New Labour Laws in India—The Proposed Changes to Working Hours 29-Mar-2025 -- Removal of Managing Director - Removal of Managing Director—Legal Position and Practical Challenges 29-Mar-2025 -- Reverse Flipping - MCA Eases Reverse Flipping—What Does it Mean for Start-ups ? 24-Mar-2025 -- Adyasha Mohanty - Invoice Management System 24-Mar-2025 -- CA. Satyadev Purohit - Blocking of ITC Ledger Without Providing Pre-Decisional Hearing—Validity of 24-Mar-2025 -- P. Narayanan - Assessee Discharged Initial Burden of Establishing Genuineness of Transaction—Denial of ITC on the Ground of Retrospective Cancellation of Supplier’s Registration 24-Mar-2025 -- V.N. Damodar - Vehicle Taking Different Route Than Regular Route—Validity of Detention of Goods and Vehicle 24-Mar-2025 -- Akhilesh Kumar Shah - To Claim ITC on Purchases, Physical Movement of the Goods and Genuineness of Transaction is Necessary, Mere Production of Tax Invoice is Not Sufficient 15-Mar-2025 -- Appeal & Revision - Appeal and Revision Related Provisions Vis-a-Vis Finance Bill, 2025 15-Mar-2025 -- Deductions - Deduction Under Chapter VIA Vis-a-Vis Finance Bill, 2025 15-Mar-2025 -- Personal Income Tax - Personal Income Tax Reforms by Finance Bill, 2025 15-Mar-2025 -- Banking and Financial Sector--Future Outlook - India`s Private Credit Market Poised for Growth 15-Mar-2025 -- Companies Act, 2013 -- Directors - Resignation and Removal of Directors under Companies Act, 2013 : A Guide 15-Mar-2025 -- SEBI-- Transfer of Securities - Transfer of Securities in Dematerialized Form 10-Mar-2025 -- CA. Pranay S. Jajodia - GST on Vouchers & Gift Cards : A Revolutionary Change in India’s Tax Regime 10-Mar-2025 -- Adyasha Mohanty - The ‘As Is Where Is’/ ‘As Is’ Enigma : An Analysis 10-Mar-2025 -- Akhilesh Kumar Shah - Whether Delay in Filing Revocation Application can be Condoned 10-Mar-2025 -- CS. Pradeep Vyas - Availment and Utilization of ITC in Wrong Head of Tax—Validity of 10-Mar-2025 -- CA. Satyadev Purohit - Overview of New Provisions Relating to Unique Identification Marking 05-Mar-2025 -- Blocked Input Tax Credit - ITC on Goods and Services Used in Construction Service—Overview of Amendment Proposed by Finance Bill, 2025 05-Mar-2025 -- Search and Seizure - Search, Seizure and Block Assessment Vis-a-Vis Finance Bill, 2025 05-Mar-2025 -- Miscellaneous Obligations - Requirement as to Furnishing Information Relating to Crypto-Asset—A Proposal by Finance Bill, 2025 05-Mar-2025 -- Exemptions - Exemption Under Chapter III Vis-a-Vis Finance Bill, 2025 05-Mar-2025 -- Capital Gains - Capital Gains Related Amendments Proposed by Finance Bill, 2025 01-Mar-2025 -- Anti-Suit Injunctions in International Arbitration - Judicial Perspectives on Anti-Suit Injunctions in Foreign-Seated Arbitrations : Lessons from UK Courts 01-Mar-2025 -- Advertising Laws -- Regulatory Developments - Evolving Advertising Laws in India : A Regulatory Shift 01-Mar-2025 -- Jurisdiction Under Insolvency Matters - NCLAT Clarifies Penalty Jurisdiction : IBC Prevails Over Companies Act, 2013 in Insolvency Matters 24-Feb-2025 -- CA. Satyadev Purohit - Finance Bill, 2025 vis-a-vis GST 24-Feb-2025 -- Vishambhar Dayal - ITC on Goods and Services Used in Construction Service—Overview of Amendment Proposed by Finance Bill, 2025 24-Feb-2025 -- Adyasha Mohanty - GST Notice To a Deceased Person : Understanding Section 93 of The GST Act and Related Legal Interpretations 18-Feb-2025 -- MSMEs -- Budget 2025-26 - The Union Budget 2025 : A Transformative Leap for MSMEs and Start-ups 10-Feb-2025 -- CA. Satyadev Purohit - Finance Bill, 2025 vis-a-vis GST 10-Feb-2025 -- Finance Bill, 2025 - TCS Vis-a-Vis Finance Bill, 2025 10-Feb-2025 -- Finance Bill, 2025 - TDS Provisions Vis-a-Vis Finance Bill, 2025 10-Feb-2025 -- Finance Bill, 2025 - Rationalisation of Certain Limits Provided for Determining Value of Perquisite Under Section 17(2) 10-Feb-2025 -- Finance Bill, 2025 - Penalty and Prosecution Vis-a-Vis Finance Bill, 2025 05-Feb-2025 -- Finance Bill, 2025 - Charitable Trust Vis-a-Vis Finance Bill, 2025 04-Feb-2025 -- Finance Bill, 2025 - Extension of Limitation qua Section 270AA vis-a-vis Finance Bill, 2025 04-Feb-2025 -- Finance Bill, 2025 - Finance Bill, 2025 -- Proposals Relating to Updated Return 04-Feb-2025 -- Finance Bill, 2025 - Updated Return vis-a-vis Finance Bill, 2025 03-Feb-2025 -- Income Tax--Service of Notice - Dedicated e-mail Address for Service of Notices by Income Tax Department 31-Jan-2025 -- Union Budget 2025 - Union Budget 2025-26--Corporate Tax Wishlist 29-Jan-2025 -- DTAA - Salary Income Accrued for Work Performed in United Kingdom is not Taxable in India, the Salary Received for Work Performed in India is Taxable in India 29-Jan-2025 -- Business Expenditure - Applicability of Section 44BB Vis-a-Vis Reimbursement of Stautory Liabilities Like Service Tax, Etc. 29-Jan-2025 -- Artificial Intelligence Manufacturing Industry - AI in Action : Revolutionizing the Manufacturing Industry 29-Jan-2025 -- SEBI -- SME IPO - SME IPOs—Overview of the Legal Framework 22-Jan-2025 -- CS. Pradeep Vyas - Introduction of Subscription based Model of Aggregation in Cab Aggregator Industry--GST Implications 22-Jan-2025 -- Prayag Narain - Issuance of Single Show Cause Notice Covering Multiple Financial Years--Validity of 22-Jan-2025 -- CA. Satyadev Purohit - GST on Renting of Immovable Property--Current Legal Position 22-Jan-2025 -- Akhilesh Kumar Sah - GST Registration--Consent of All Co-Owners is Not Necessary Where One Owner has Given Consent 17-Jan-2025 -- Penalty - Misreporting or Under Reporting of Income has to be Clearly Mentioned in the Penalty Notice Issued Under Section 274 r/w Section 270A 17-Jan-2025 -- International Transaction - Tolerance Range for Transfer Pricing—As Notified by the CBDT for Assessment Year 2024-25 17-Jan-2025 -- Capital Gains - Premature Redemption of Section 54EC Bonds—Whether Permissible 16-Jan-2025 -- Scope of Books of Accounts - Recording of Satisfaction for Invocation of Rule 8D—Financial Statements v. Books of Accounts 16-Jan-2025 -- Deductions - Interest on Debentures Payable to `LIC Mutual Fund`—Applicability of Section 43B 16-Jan-2025 -- Inheritance Law -- Will - What is a Will? Why Is It Necessary to Write a Will 16-Jan-2025 -- SEBI -- Divestment - Strategic Divestment of Associate Company Stakes by Listed Entities : Regulatory Disclosure Imperatives 16-Jan-2025 -- NFRA -- Conflicts with ICAI - ICAI vs. NFRA—Issues and Beyond 10-Jan-2025 -- Akhilesh Kumar Sah - Allowability of ITC on Purchase/Installation of Centralised Air Conditioning and Cooling System 10-Jan-2025 -- CS. Pradeep Vyas - Appearance Through Authorized Representative in Summon--An Overview 10-Jan-2025 -- CA. Satyadev Purohit - An Overview of GST Council 55th Meeting Recommendations 10-Jan-2025 -- V.N. Damodar - Imposition of Penalty on Detention of Goods--Analysis of Practical Implication of Section 129 and Section 125 04-Jan-2025 -- Capital Gains - Tax Planning—Gift Residential Building(s) to Wife and Children Before Accrual of Long-Term Capital Gain from Other Assets for Availing Exemption Under Section 54F