Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 04-Oct-2022 -- Unabsorbed Depreciation - Remembering the Deeming Fiction in Unabsorbed Depreciation 04-Oct-2022 -- Charitable Trust - Whether the Late Filing of Required Documents Disentitles Assessee from Availing Benefit of Section 11 of the IT Act? 04-Oct-2022 -- Prosecution - Recent Guidelines Regarding Compounding of Offences Under Income Tax Act, 1961 28-Sep-2022 -- Divya Rathi - Provisional Attachment of Property Under Section 83 of CGST Act 27-Sep-2022 -- International Taxation--Transfer Pricing - TNMM used by Assessee, Though Revenue Applying PSM as MAM, to Benchmark the International Transaction of Payment of Royalty, WhetherCorrect? 27-Sep-2022 -- TDS - Purchase of Immovable Property From Non-Residents—Certain TDS Related Issues 27-Sep-2022 -- TDS - Clarifying the Law or Drafting the Law Using Clarifications? 22-Sep-2022 -- D.K. Saxena - Filing/Revising Tran-1 and Tran-2 on GST Portal—Supreme Court Ruling 22-Sep-2022 -- CA. Satyadev Purohit - FAQs on Assessment of Unregistered Persons 22-Sep-2022 -- Akhilesh Kumar Sah - Whether Interest should be Levied on Amount of Tax Paid by Debiting electronic Cash Ledger and Not by the Electronic Credit Ledger 21-Sep-2022 -- Revision - Time Limit For Revision--Whether to Run from the Original Assessment or Reassessment 21-Sep-2022 -- Deemed Accrual of Income - No Material or Evidence that Assessee was Having any Business Connection in India--Possibility of Additions to Declared Income 16-Sep-2022 -- Partnership Firm - Registration of Partnership Under Indian Partnership Act, 1932 16-Sep-2022 -- RERA - Requirement of RERA Registration on receipt of Occupation Certificate vis-a-vis Completion Certificate 16-Sep-2022 -- Registered Office - Physical Verification of Registered Office Address of Company: Enforcement of Procedure Compelling Companies to have office at registered addresses 16-Sep-2022 -- Tax Audit - Securities Transactions and Tax Audit 16-Sep-2022 -- International Taxation--Assessment - The Assessment Orders Passed without Following the Due Process of Law are Liable to be Set Asid 16-Sep-2022 -- Business Disallowance - Scope of Exception Provided By Rule 6DD(b) Where Payment Made to Government 16-Sep-2022 -- Divya Rathi - GST on Goods Transport Agency 16-Sep-2022 -- CA. L. Venkataramanan - Interest under GST Act 15-Sep-2022 -- Charitable Trust - Restriction on Powers of Principal Commissioner or Commissioner While Granting Renewal of Registration Under New Procedure 15-Sep-2022 -- International Taxation -- FOREX Gain - Whether FOREX Gain/Loss on Receivable Forms Part of the International Transaction? 15-Sep-2022 -- Income From Other Sources - Taxability of Money Received by Individual from HUF 15-Sep-2022 -- CA. Satyadev Purohit - Registration of Supplier Cancelled With Retrospective Effect--Validity of Denial of Input Tax Credit to Purchaser 15-Sep-2022 -- Narendra Kumar - Procedure for Filing Application for Rectification of Mistake under GST 14-Sep-2022 -- Tax Audit - Decoding Clause 44 of Form 3CD 12-Sep-2022 -- CA. Akash Phophalia - Amendments in Rate of Tax on Services 10-Sep-2022 -- Purnendu Sahai - Assessee Deposited 10% of Disputed Tax During Appeal--Validity of Garnishee Notice for Recovery of Tax--Purnendu Sahai 09-Sep-2022 -- CA. Satyadev Purohit - Transitional Credit--Taxpayers to Have One More Opportunity to File Form TRAN-1 and TRAN-2 During 1-9-2022 to 31-10-2022 09-Sep-2022 -- Benami Law--Retrospectivity - Supreme Court on Retrospectivity of Benami LaW 09-Sep-2022 -- New Tax Regime - When Intimation Under Section 143(1) has Already been Issued Fixing the Liability of the Omission on the Part of the Assessee in Filing the Form 10-IC Electronically : Whether the Delay or Omission Can be Condoned? 09-Sep-2022 -- TDS - Scope of Reasonable Cause For Not Levying Penalty Under Section 221 For Non Payment of TDS 30-Aug-2022 -- Income Tax--Business Disallowance - Cash Payment for Purchase of Stock-in-Trade Whether Attracts Disallowance Under Section 40A(3) 30-Aug-2022 -- International Taxation--Royalty - Whether the Payment to Use/Acquire a right to use Copyright in Literary, Artistic or Scientific work covered within the Definition of `Royalty`? 30-Aug-2022 -- Companies Act, 2013--Board Meetings - Conducting Board Meetings for Private Subsidiary(ies) Wholly Owned by Foreign Nationals/Foreign Companies 29-Aug-2022 -- ACA. Siddharth Surana - Practical Titbits on Recent Amendments in GST 29-Aug-2022 -- CA. Rama Krishna Sangu - GST on Development and Sale of Plots 29-Aug-2022 -- Income Tax--Return of Income - Filing of Return is it Mandatory Under Income Tax Law? 29-Aug-2022 -- CA. Satyadev Purohit - Taxpayers to Have One More Opportunity to File Form TRAN-1 and TRAN-2 During 1-9-2022 to 31-10-2022 29-Aug-2022 -- Kush Kalra - Haj Group Organizers and Claim for GST Exemption 27-Aug-2022 -- FAQs - FEMA Reporting—Some FAQs on FIRMS Portal of RBI 27-Aug-2022 -- MOA - Subscription to MoA by Foreign National/NRI 27-Aug-2022 -- Income Tax--TDS - Whether an Assessee whose Tax has been Deducted by a Deductor on Payment is liable to pay again the Tax Deducted at source on Default of the Deductor? 27-Aug-2022 -- Income Tax--Charitable Trust - Procedure For Furnishing Statement of Accumulation of Income by Trusts and Institutions--Recent Development 27-Aug-2022 -- CA. L.Venkataramanan - Analysis of Important Amendments Made on the basis of 47th GST Council Meeting 25-Aug-2022 -- Schedule III - Reporting Changes in Schedule III to the Companies Act, 2013 25-Aug-2022 -- LLP--FAQs -- Frequently Asked Questions on LLP 25-Aug-2022 -- Income Tax--Appeals - Amendment via Faceless Appeal Scheme, 2021 Regarding Hearing Opportunity--Whether Retrospective 25-Aug-2022 -- Income Tax--Business Expenditure - Expenses Incurred for a Prohibited Work But Incurred Pursuant to a Statutory/Court Order--Whether Allowable 25-Aug-2022 -- Income Tax--Exempt Entities - Maintenance of Books of Accounts by Trusts and Exempt Institutions--Law and Procedure Regarding 25-Aug-2022 -- Narendra Kumar - Export of Goods Having Nil Rate of Duty--No Bar on Refund Under Inverted Duty Structure 25-Aug-2022 -- CA. Akash Phophalia - Demands Under Section 73 23-Aug-2022 -- Reassessment - Reopening of Assessment Under Income Tax Law vis-a-vis IBC Proceedings 23-Aug-2022 -- TDS - Payment of Interest by Builder on Failure to Construct Flat—Whether Attracts TDS Under Section 194A 23-Aug-2022 -- International Taxation--Permanent Establishment - Mere Fact That Foreign Company has Controlling Interest in the Indian Company, Whether can Construe Indian Company to be its Permanent Establishment (PE)? 22-Aug-2022 -- Offences - Allowability of Compounding of Offences under Companies Act, 2013 22-Aug-2022 -- Financial Statements - Disclosure Requirement in Financial Statements for Crypto Currencies held by Companies