Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 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 04-Jan-2025 -- Charitable trusts - Income Subject to Application Under Section 11 Not Eligible for Any Deduction Available Under Different Heads of Income 04-Jan-2025 -- DTAA - MFN Revocation by Swiss Govt./Tax Authorities 30-Dec-2024 -- Naitik P. Jhaveri - Advisory on Discrepancies in Table 8A and 8C of Annual Returns for FY 2023-24--Naitik P. Jhaveri 23-Dec-2024 -- Akhilesh Kumar Sah - Issuance of Single Notice for Different AYs--Validity of 23-Dec-2024 -- CS. Pradeep Vyas - Valuation of Corporate Guarantee Provided between Related Persons--An Overview 21-Dec-2024 -- Income Tax--International Transaction - Tolerance Range for Transfer Pricing--AS Notified by the CBDT for Assessment Year 2024-25 18-Dec-2024 -- Direct Tax Vivad se Vishwas Scheme, 2024 - ‘Prosecution Proceedings—A Fetter to Concession Under Vishwas Scheme, 2024’ ? 18-Dec-2024 -- Capital Gains - Essence of Section 2(14) in Respect of Exclusion to Capital Assets Should be Adhered to 18-Dec-2024 -- Chargeability of Income - Excise Duty Refund Whether Income Under Section 2(24)(xviii)—Recent Decision of Jammu and Kashmir High Court 14-Dec-2024 -- Reassessment - Validity of Reassessment Notices Under Current Provision Vis-a-Vis TOLA—Decision of Apex Court in Rajeev Bansal’s Case 14-Dec-2024 -- Issue of Notice - Before Making Assessment, Whether Issuing of Notice under Section 143(2) is Necessary? 14-Dec-2024 -- Direct Tax Vivad se Vishwas Scheme, 2024 - ‘Prosecution Proceedings—A Fetter to Concession Under Vishwas Scheme, 2024’ ? 14-Dec-2024 -- Investment--Gold vis a vis Digital Assets - Trump’s Victory Marks a Turning Point: Why Gold Is No Longer the Go-To Investment—A Shift in Market Sentiment 14-Dec-2024 -- FDI--General Topic - India and Neighbouring Country—Foreign Direct Investment (FDI) 14-Dec-2024 -- Director’s Remuneration - Aligning Directors’ Compensation or Remuneration with Shareholders’ Interests 07-Dec-2024 -- CA. Satyadev Purohit - New Provisions for Determination of Tax Not Paid, Short-Paid or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilized 07-Dec-2024 -- CS. Pradeep Vyas - Invoice Management System—An Overview 07-Dec-2024 -- D.K. Saxena - Receipt of Commercial Credit Note—No Requirement of Reversal of Input Tax Credit 07-Dec-2024 -- S. Swaminathan - Zero-Rated Supply Wrongly Shown as Taxable Supply—Validity of Demand of Tax 04-Dec-2024 -- Capital Gains - Interplay between Section 50 and a Section 112 04-Dec-2024 -- Return of Income - Can Claim Made by Assessee in the Revised Return Filed After Due Time Under Section 139(5) is Entertainable? 04-Dec-2024 -- Capital Gains - Condition as to One Residential House for Purpose of Exemption Under Section 54F—Related Issues 29-Nov-2024 -- Assessment - Whether AO can take Different Stand on the same Issue and same Set of Facts over Different Years? 29-Nov-2024 -- Tax Returns - Return—Turn to Rewrite 29-Nov-2024 -- Jurisdiction - Jurisdiction of AO to consider claim made in revised return filed beyond period of limitation 29-Nov-2024 -- SEBI -- PIT Regulations - Latest Changes in SEBI (PIT) Regulations 29-Nov-2024 -- Financial Statement - Signing of Financial Statements—Overview 28-Nov-2024 -- Income Tax - Prosecution proceedings -- A fetter to concession under Vishwas Scheme, 2024? 21-Nov-2024 -- Adyasha Mohanty - Overview of E-Invoicing Under GST 21-Nov-2024 -- ACS. Shruti Phophaliya - Charge of Interest Under Section 50(1) for Delayed Filing of GSTR-3B—Tax Lying Deposited in Electronic Cash Ledger—Validity of 21-Nov-2024 -- CS. Pradeep Vyas - Overview of Form GSTR-1A 21-Nov-2024 -- Naitik P. Jhaveri - FAQs on GST Compliance vis-a-vis RCM and TDS Applicability on Purchase of Metal Scrap 16-Nov-2024 -- Business Expenditure - Allowability of Corporate Social Responsibility Spends 16-Nov-2024 -- Addition - Additions Made on Account of Third Party Statements, Papers Cannot be Made Without Any Corroborative Evidence 16-Nov-2024 -- Appeals - Power of JCIT (Appeals) and CIT (Appeals)—Recent Developments 15-Nov-2024 -- ESOPs - The Curious Case of Flipkart ESOP Compensation 15-Nov-2024 -- Books of Account - Maintenance of Books of Account by Persons Carrying on Business or Profession 15-Nov-2024 -- Reassessment - Reassessment Notices under Old and New Scheme : Complete Conclusion 15-Nov-2024 -- Copyright -- Ownership - Ownership of Copyright in a Work is Different from the Ownership of the Physical Material 15-Nov-2024 -- Contribution to Political Parties - Contribution to Political parties by the Corporates 11-Nov-2024 -- CA. L. Venkataramanan - Reverse Charge on Immovable Property—An Overview 06-Nov-2024 -- Penalty - Passing of Consolidated Penalty Order Under Section 272A(1)(d) for two Separate Defaults—Validity of 06-Nov-2024 -- Income From Undisclosed Sources - The Admission of the Assessee in Absence of Any Corroborative Evidence, Whether Can Lead to Addition to Income? 06-Nov-2024 -- Finance (No. 2) Act, 2024 - Multiple reading of Section 46A After Finance (No. 2) Act, 2024 30-Oct-2024 -- SEBI -- ESG reporting - Overview of ESG Reporting 30-Oct-2024 -- PE Investment -- Comparative analysis - India’s Private Equity Trajectory : A Comparative Analysis with China and Brazil 30-Oct-2024 -- Orders in faceless assessments - Missing Reasoned Order in Faceless Assessments 30-Oct-2024 -- Condonation of delay - Power of Condonation of Delay Conferred to CBDT Under Section 119(2)(b)—Scope of 30-Oct-2024 -- Penalty - Penalty under Section 270A can be Deleted Where Assessee is in Bona Fide Belief for An Act 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