Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 19-Oct-2024 -- CS. Pradeep Vyas - Procedure for Rectification of Demand Orders Issued for Contravention of Section 16(4) 19-Oct-2024 -- Best Judgment Assessment - Remedies Available to Aggrieved Taxpayer Where Assessing Officer Finalized Ex Parte Assessment Under Section 144 19-Oct-2024 -- Appeals - Not Accepting the Jurisdictional High Court Judgment or Working Mechanically Without Application of Mind may Attract Punishment on Concerned Authorities of Income Tax 19-Oct-2024 -- Judicial Discipline - High Court Where Appeal Against Income Tax Appellate Tribunal Order Will Lie 19-Oct-2024 -- CA. Satyadev Purohit - Law and Procedure for Waiver of Interest and Penalty under Section 128A of the CGST Act 16-Oct-2024 -- Taxability - When the Services Provided by Non-Residents do not make Available any Technical Knowledge, Experience, Skill, Know-How or Processes, it Cannot be Made Taxable in India 16-Oct-2024 -- Reinvestment Provisions - Reinvestment Provisions Post Budget 2024 16-Oct-2024 -- Renewable Energy--Solar Sector - The Solar Leaderboard : Analyzing India’s State-wise Solar Energy Capacity and Its Strategic Implications 16-Oct-2024 -- Board Meetings - Steering the Ship : Navigating Board Meetings with Important Provisions of ICSI’s Secretarial Standard-1 16-Oct-2024 -- Internal Auditor - Appointment of Internal Auditor 08-Oct-2024 -- ACS. Shruti Phophaliya - Inter-State Supply of Goods Without Having Registration in the Supplying State—Validity of Creation of Temporary Registration 08-Oct-2024 -- Akhilesh Kumar Sah - Detention of Goods not Permitted Under GST Where the Carrier is Under Mis-Direction of Prescribed Route 08-Oct-2024 -- CA. Satyadev Purohit - Penalty Under Section 129 for Failure to Furnish Original Tax Invoice—Validity of 02-Oct-2024 -- Finance (No. 2) Act, 2024—TDS/TCS - Tedium in TDS Credits 02-Oct-2024 -- Head of Income - Can Interest Income on Fixed Deposits be Claimed Under the Head Income from Business? 02-Oct-2024 -- TDS - Processing of Milk into Milk Products—Whether Liable to TDS Under Section 194C or Under Section 194J 27-Sep-2024 -- Non Filing of Audit Report - Denial of Exemption Under Section 11(2) for Non-Filing of Audit Report in Form No. 10B Along With Return of Income—Validity of 27-Sep-2024 -- TDS - Provisions of Section 276B—Whether Marginally Rationalized? 27-Sep-2024 -- Start Up -- Benefits - Benefits to Register Company as a Start-up 27-Sep-2024 -- Secretarial Audit - Overview of Secretarial Audit : Ensuring Corporate Compliance and Governance 27-Sep-2024 -- Cost Audit - Cost Audit of a Company—Provisions and Procedures 23-Sep-2024 -- CA. Satyadev Purohit - All About Form GSTR-1A 23-Sep-2024 -- P. Narayanan - Waiver of Interest and Penalty for FY 2017-18 to 2019-20—A Big Relief to Taxpayers 23-Sep-2024 -- CA. Satyadev Purohit - FAQs on Furnishing of Bank Account Details on GSTN 13-Sep-2024 -- National Single Window System - Streamlining Trade Processes : The National Single Window System 13-Sep-2024 -- Producer Company - All About Producer Company 13-Sep-2024 -- Incorporation - Incorporation of a Company Limited by Guarantee : A Comprehensive Guide 07-Sep-2024 -- CS. Sumitra Sharma - GST on Hostel Accommodation Service—An Overview 07-Sep-2024 -- Vineet Tiwari - Uploading of Show Cause Notice Upon Temporary ID : Validity of Proceeding 07-Sep-2024 -- ACS. Shruti Phophaliya - Comprehensive Analysis of Powers of Revisional Authority Under GST Law 07-Sep-2024 -- CA. Satyadev Purohit - le 4(A)(5) of GSTR-3B—Validity of Denial of Input Tax Credit 03-Sep-2024 -- Finance (No. 2) Act, 2024—Charitable Trusts - Finance (No. 2) Act, 2024 Vis-a-Vis Charitable Trusts 03-Sep-2024 -- Finance (No. 2) Act, 2024—Penalty and Prosecution - Penalty and Prosecution Vis-a-Vis Finance (No. 2) Act, 2024 03-Sep-2024 -- Generative AI—Impact on Financial Services - Embracing the Future : How Generative AI is Revolutionizing Indian Financial Services 03-Sep-2024 -- Finance (No. 2) Act, 2024—Search Assessment - Re-introduction of Block Assessment Scheme in Search Cases By Finance (No. 2) Act, 2024 03-Sep-2024 -- CA. Satyadev Purohit - All About Form GSTR-1A 03-Sep-2024 -- CA. Satyadev Purohit - FAQs on Furnishing of Bank Account Details on GSTN 29-Aug-2024 -- Agriculture and Related Activities - Taxability in the Context of Agriculture and Related Activities 29-Aug-2024 -- Transmission Fee - Any Payment Falling within the Scope of Royalty, There Should be Some Kind of Transfer of Rights : Delhi ITAT 29-Aug-2024 -- LLP -- Beneficial Ownership - Beneficial Ownership Under LLP Act 29-Aug-2024 -- Infringement of Trademark - Invalidity of Trademark Registration—Not A Defense To Infringement 29-Aug-2024 -- Offences - Compounding of Offences under Companies Act, 2013 21-Aug-2024 -- ACS. Shruti Phophaliya - Determination of GST Liability in Case of Transfer of Business 21-Aug-2024 -- Adyasha Mohanty - Non-Generation of Electronic Invoices and Invoices 14-Aug-2024 -- Tax Avoidance - Dubious Devices to Avoid Taxes Are Not Allowed 14-Aug-2024 -- Finance Bill, 2024 - Proposals by Finance (No. 2) Act, 2024 Vis-a-Vis Impact on Salaried Persons 14-Aug-2024 -- Impact on Financial Services - Embracing the Future : How Generative AI is Revolutionizing Indian Financial Services 14-Aug-2024 -- Beneficial Ownership - Beneficial Ownership under Companies Act—Provisions & Procedures 14-Aug-2024 -- AGM via Video Conferencing - Convening Annual General Meeting via Video Conferencing—Urge of virtual era 26-Jul-2024 -- Finance Bill, 2024 - Print lost in the pages-3 26-Jul-2024 -- Finance Bill, 2024 - Print lost in the pages-2 24-Jul-2024 -- Finance Bill, 2024 - Key Proposals By Finance (No. 2) Bill, 2024 24-Jul-2024 -- Finance Bill, 2024 - The print lost in the pages-1 24-Jul-2024 -- Income Tax - Provisions of Section 276B -- Whether Marginally Rationalized? 17-Jul-2024 -- Penalty - Penalty Levied Under Section 271D on Account of Receipt of Final Payment in Cash at the Time of Registration for Sale of Property—Validity of 17-Jul-2024 -- TDS - Denial of Certificate Under Section 197(1) Due to Non-filing of ITR for Earlier Years—Whether Justified 17-Jul-2024 -- Settlement of cases - Validity of Settlement Application Filed Between 1-2-2021 and 31-3-2021—Recent Judicial Decision 13-Jul-2024 -- General Anti-Avoidance Rule - Relooking GAAR Provisions 13-Jul-2024 -- Cash Credits - Applicability of Section 68 Where Income Declared Under Section 44AD 13-Jul-2024 -- Appeal - Condonation of Delay in Filing an Income Tax Appeal can be Allowed where there is Sufficient Cause 13-Jul-2024 -- MSME--Leather & Footwear Industry - Empowering India’s Leather and Footwear Industry : Pioneering a Global Legacy of Excellence 13-Jul-2024 -- Structured Digital Database - Applicability of Structured Digital Database (SDD) System for Practising Professionals in the Listed Entities 13-Jul-2024 -- SEBI--Non-Convertible Debentures - Transparency Triumph : The Imperative of Mandatory Listing of Non-Convertible Debentures 08-Jul-2024 -- CA. Satyadev Purohit - Can Recipient of Supply File Claim of Refund of Tax Deposited by Supplier on Forward Charge Basis 08-Jul-2024 -- Adyasha Mohanty - Payments During Search and Investigations : Voluntary and Involuntary Scenarios 08-Jul-2024 -- ACS. Shruti Phophaliya - Imposition of Penalty for Late Filing of Form GSTR-9C—Validity of 08-Jul-2024 -- Akhilesh Kumar Sah - Whether Delay in Filing GST Appeal Can be Condoned? 03-Jul-2024 -- Foreign Tax Credit - Denial of Claim of Foreign Tax Credit on Account of Delay in Filing of Form 67 Whether Justified—A Case Study 03-Jul-2024 -- Accounting Method - Whether Mixed System of Accounting for Assessment of Income on Accrual Basis and Disallowance of Expenditure on Cash Basis is Possible? 03-Jul-2024 -- Salary - SBI Rate as Benchmark for Determining Value of Perquisite by Way of Interest Free or Concessional Loan Whether Unconstitutional—Recent Supreme Court Verdict 28-Jun-2024 -- Taxation Regime - An Element of Differentiation or Discrimination 28-Jun-2024 -- Assessment - Non-filing of the Objections by the assessee before the AO after Receipt of Draft Assessment Order Whether Appeal possible before ITAT? 28-Jun-2024 -- Scrutiny Notice - Issuance of Notice under Section 143(2) Prior to Filing of Return of Income—Validity of 28-Jun-2024 -- SMEs - Schemes & Grants - Accelerating Success : Maximizing Business Growth with SME Grants 28-Jun-2024 -- PAS-6 - Understanding the Applicability of Form PAS-6 on Private Companies under Rule 9(B) of the Companies (Prospectus and Allotment of Securities) Rules, 2014 28-Jun-2024 -- SEBI--SME Listing - SME Listing : Is It Really Worth? 20-Jun-2024 -- CA. Satyadev Purohit - Requirement of Furnishing Certified Copy of Order Appealed Against to Appellate Authority—Legal Provision vs. Reality 20-Jun-2024 -- ACS. Shruti Phophaliya - Rectification of Errors Apparent on Face of Record under GST Regime 20-Jun-2024 -- Akhilesh Kumar Sah - Whether Penalty Imposed Under Section 129 of GST Act Can be Reduced? 20-Jun-2024 -- Adyasha Mohanty - Unveiling The Impact : Denial of ITC Due to GSTR-3B and GSTR-2A Mismatches 13-Jun-2024 -- Concealment of Income - When the Amount of Tax to be Evaded is Nil Whether the Penalty under Section 271(1)(c) can be Levied? 13-Jun-2024 -- Capital Gain - Proviso (1) to Section 50C(1) is Retrospective 13-Jun-2024 -- NSWS -- Overview - National Single Window System and Incorporation Matters: Streamlining Business Registration 13-Jun-2024 -- Deposits - Acceptance of Deposits under Companies Act, 2013 13-Jun-2024 -- Demat of Shares - Real-world Challenges Surrounding Dematerialization of Securities for Non-Small Private Companies in India 07-Jun-2024 -- Srivatsan Ranganathan - GST on Corporate Guarantees 07-Jun-2024 -- Adyasha Mohanty - Navigating Input Tax Credit : Deciphering Section 16(4) 07-Jun-2024 -- CA. Mayank A. Jain - Tips to Reply to SCN/Order Under GST 07-Jun-2024 -- Akhilesh Kumar Sah - Is Carrying of Physical Invoice Alongwith Goods Necessary? 03-Jun-2024 -- Stay of Demand - Relaxation from Pre-Deposit of 20 Per Cent of Disputed Demand in Appropriate Cases—Whether Possible 03-Jun-2024 -- International Taxation—Transfer Pricing - Bright Line Test on AMP Spends 03-Jun-2024 -- Penalties - Levy of Penalty Under Section 270A for Underreporting of Income—Certain Instances 28-May-2024 -- House Property - House Property Loss Under Old and New Regime 28-May-2024 -- Capital Gains - Eligibility for Exemption under Section 54EC, without Filing Return of Income 28-May-2024 -- Trading liability vis-a-vis Section 41(1) - Applicability of Section 41(1) in Case of Trading Liability—An Analysis 28-May-2024 -- Space Sector - FDI in Space Sector 28-May-2024 -- Allotment of Securities - Repercussions of Defective e-Form PAS-3 Filing and Certification : A Case Study 28-May-2024 -- NFRA--Jurisdiction - Deciphering NFRA’s Authority : A Critical Examination of Auditors’ Oversight in Listed Companies 21-May-2024 -- Akhilesh Kumar Sah - If Claim of ITC by Purchasing Dealer is Genuine, the Same Should be Allowed 21-May-2024 -- CA. Satyadev Purohit - Overview of Form GST DRC-01B 21-May-2024 -- CMA Sudha Rani V - Audit of Accounts of Registered Person Under GST 21-May-2024 -- ACS. Shruti Phophaliya - Identifying Location of Supplier of Goods and Services Under GST Regime 18-May-2024 -- Business Expenditure - Can bonus to Wholetime Directors be Recharacterized as Dividend? 18-May-2024 -- Assessment - Whether Non-Implementation of Directions of DRP in Terms of Section 144C Renders the Final Assessment Order Wholly Without Jurisdiction and Void-ab-Initio? 18-May-2024 -- Charitable Trust - Extension of Due Date for Filing of Form No.10A/10AB—Recent CBDT Circular No. 7/2024 14-May-2024 -- IPR--Trademark - Trade Mark Infringement—Higher Degree of Caution Required Where Marks Pertain to Food Items or Eateries 14-May-2024 -- IPR--Patent Act, 1970 - Recent Amendments in Patent Act, 1970 03-May-2024 -- Rectification - Rectification Arising Out of Subsequent Legislative Retrospective Amendments in Law 03-May-2024 -- Assessment - Passing of Draft Assessment Order is Sine Qua Non Before Final Assessment Order 03-May-2024 -- Search and Seizure - Release of Seized Cash Alongwith Interest Where Source of Seized Asset Explained 01-May-2024 -- CA. Rama Krishna Sangu - Can a Registered Person Issue GST Credit Note w.r.t. B2C Supplies? 30-Apr-2024 -- International Taxation—Recent Developments - International Taxation—Closing the Gaps on the Field 30-Apr-2024 -- Capital Gain on Sale of Property - Fractional Ownership, Whether can be Considered or Not at the Time of Claiming Exemption Under Section 54F 30-Apr-2024 -- Revision of Order - Analytical Study of a Recent Bombay High Court’s Judgment Passed Under Section 264 30-Apr-2024 -- Comparison Private Company v/s LLP - Choosing the Right Business Structure : Private Limited Company v/s Limited Liability Partnership 30-Apr-2024 -- Private Equity - Empowering Growth—The Strategic Symphony of Private Equity in Catalyzing Business Expansion 19-Apr-2024 -- Updated Return - Operation of Section 139(8A) Illustrated 19-Apr-2024 -- International Taxation—Assessment - Whether Assessment Order of a Non-Existing Assessee is a Nullity? 19-Apr-2024 -- Penalties - Justification of Penalty for Misreporting of Income Under Section 270A(9) in Case of Addition Based on Voluntary Disclosure by Assessee 17-Apr-2024 -- Taxability of Subsidy - A Recent Stunning Decision by ITAT, Chennai on Taxability of Subsidy 17-Apr-2024 -- Trusts and Charitable Institutions - Application of Income by Way of Donation to Another Trusts/Institutions—Recent Development 17-Apr-2024 -- Income Tax - Power of revenue to travel beyond SCN issued -- Whether permissible? 17-Apr-2024 -- SEBI--PIT regulations - Prohibition of Insider Trading Regulations Update—Implications Thereof 17-Apr-2024 -- Nominee of Security - Nominee of Security—Recent Judicial Decision 17-Apr-2024 -- Directors KYC - Director’s KYC—Yearly compliance for every DIN holder 08-Apr-2024 -- CA. Satyadev Purohit - Delay in Furnishing of Returns due to Cancellation of GST Registration—Validity of Demand of Interest for the Period Cancellation of Registration 08-Apr-2024 -- Vishambhar Dayal - Proper Officer Asking Additional Documents for Verification of Refund Application—Whether Amounts to Deficiency in Refund Application 08-Apr-2024 -- Akhilesh Kumar Sah - Delay in Filing of Appeals May Be Condoned on Sufficient/Reasonable Grounds 08-Apr-2024 -- ACS. Shruti Phophaliya - Jurisdictional Limit of Superintendent Regarding Orders Exceeding Rs. 10 Lakhs Under GST Regime 04-Apr-2024 -- Tax Deduction at Source - Liability of Deductee in Case of Non-Payment of TDS by Deductor 04-Apr-2024 -- Salary Income - Taxability of Salary and Allowances Received by a Non-Resident From an Indian Company 04-Apr-2024 -- Charitable Trust & Exempt Institutions - Voluntary Donation by Parents to Educational Institutions—Whether Constitutes Capitation Fee 29-Mar-2024 -- Penalty - No penalty should be levied on the basis of deeming provision under section 50C(1) 29-Mar-2024 -- Return - Interplay between Rectification Section 154 and Section 139(8A) 29-Mar-2024 -- Penalty - Overview of Section 271AAD 29-Mar-2024 -- LLP -- Significant Beneficial Ownership - Unlocking Success—How SBO Revolutionizes LLPs—A Guide to Applicability 29-Mar-2024 -- Transfer of Shares - Stamp Duty on Transfer of Securities 29-Mar-2024 -- SEBI--Ease of Doing Business - SEBI Regulations Promoting Ease of Doing Business (EODB) and Corporate Governance 22-Mar-2024 -- CA. Satyadev Purohit - ITC Not Claimed in GSTR-3B But Claimed in GSTR-9—Allowabiilty of 22-Mar-2024 -- CA. Akash Phophalia - Unsettled Section 16(4) 22-Mar-2024 -- Akhilesh Kumar Sah - Is Selling Dealer Compelled to Disclose the Specific Route to be Taken for Transportation of Goods? 22-Mar-2024 -- ACS. Shruti Phophaliya - Refund of GST to Unregistered Home Buyers Upon Cancellation of Construction Service Agreement 13-Mar-2024 -- House Property - FAQs on Clause (h) of Section 43B of Income Tax Act, 1961 13-Mar-2024 -- Interest Earned on FD - Applicability of Mutuality Principle Vis-a-Vis Interest Earned on Fixed Deposit by a Club 13-Mar-2024 -- Architectural Work -- Copyright Act - Architect in the Capacity of an Author of an Artistic Work of Architecture does not have the Right to Restrain the Demolition of a Building 13-Mar-2024 -- Political Contribution - Political Contributions by Corporates in the Light of Recent Supreme Court’s Judgment 13-Mar-2024 -- Transmission of Shares - Transmission of Shares Under the Companies Act, 2013 06-Mar-2024 -- Akhilesh Kumar Sah - On Mere Non-Filing of Returns Registration Can Not be Cancelled with Retrospective Effect 06-Mar-2024 -- Purnendu Sahai - FAQs on Summary Assessment Under GST Law 06-Mar-2024 -- Prayag Narain - Power of High Court to Direct Appellate Authority to Hear Appeal Filed Beyond Maximum Condonable Period