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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

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Govt. Notifies October 1st, 2023 as Effective Date of Applicability of CGST (Amendment) Act, 2023

Notification No. 48/2023-Central Tax, dated … Continue reading “Govt. Notifies October 1st, 2023 as Effective Date of Applicability of CGST (Amendment) Act, 2023”

Govt. Notifies October 1st, 2023 as Effective Date of Applicability of CGST (Amendment) Act, 2023
Author TaxmannPosted on October 3, 2023Categories Blog, News, GST & CustomsLeave a comment on Govt. Notifies October 1st, 2023 as Effective Date of Applicability of CGST (Amendment) Act, 2023

Time of Supply for Online Gaming etc. Would Be Earlier of Date of Invoice or Date of Payment | Notification

Notification No. 50/2023-Central Tax, dated … Continue reading “Time of Supply for Online Gaming etc. Would Be Earlier of Date of Invoice or Date of Payment | Notification”

Time of Supply for Online Gaming etc. Would Be Earlier of Date of Invoice or Date of Payment | Notification
Author TaxmannPosted on October 3, 2023Categories News, Blog, GST & CustomsLeave a comment on Time of Supply for Online Gaming etc. Would Be Earlier of Date of Invoice or Date of Payment | Notification

28% GST Shall Be Levied on Online Gaming and Casinos w.e.f 1.10.2023 | Notification

Notification No. 11/2023-Central Tax (Rate), … Continue reading “28% GST Shall Be Levied on Online Gaming and Casinos w.e.f 1.10.2023 | Notification”

28% GST Shall Be Levied on Online Gaming and Casinos w.e.f 1.10.2023 | Notification
Author TaxmannPosted on October 3, 2023Categories Blog, News, GST & CustomsLeave a comment on 28% GST Shall Be Levied on Online Gaming and Casinos w.e.f 1.10.2023 | Notification

CBDT Notifies Form 10-IFA for Opting for Tax Regime u/s 115BAE by Co-operative Society

Notification No. 83/2023, dated 29-09-2023 … Continue reading “CBDT Notifies Form 10-IFA for Opting for Tax Regime u/s 115BAE by Co-operative Society”

CBDT Notifies Form 10-IFA for Opting for Tax Regime u/s 115BAE by Co-operative Society
Author TaxmannPosted on October 3, 2023Categories Blog, News, Income TaxLeave a comment on CBDT Notifies Form 10-IFA for Opting for Tax Regime u/s 115BAE by Co-operative Society

Sec. 264 Revision Allowable for Genuine ITR Mistakes Even if Assessee Claiming Change in All Figures | HC

Case Details: Diwaker Tripathi v. … Continue reading “Sec. 264 Revision Allowable for Genuine ITR Mistakes Even if Assessee Claiming Change in All Figures | HC”

Sec. 264 Revision Allowable for Genuine ITR Mistakes Even if Assessee Claiming Change in All Figures | HC
Author TaxmannPosted on October 3, 2023Categories Blog, News, Income TaxLeave a comment on Sec. 264 Revision Allowable for Genuine ITR Mistakes Even if Assessee Claiming Change in All Figures | HC

[Opinion] Company & Its Directors End Up Paying a Penalty of Rs. 3 Lakh for Not Appointing an Internal Auditor

Prof R Balakrishnan – [2023] … Continue reading “[Opinion] Company & Its Directors End Up Paying a Penalty of Rs. 3 Lakh for Not Appointing an Internal Auditor”

[Opinion] Company & Its Directors End Up Paying a Penalty of Rs. 3 Lakh for Not Appointing an Internal Auditor
Author TaxmannPosted on October 3, 2023Categories Blog, News, Company LawLeave a comment on [Opinion] Company & Its Directors End Up Paying a Penalty of Rs. 3 Lakh for Not Appointing an Internal Auditor

NCLT Erred in Not Allowing Companies for Voting Through Proxy for Approval of Scheme u/s 230 | NCLAT

Case Details: TCR Trading (P.) … Continue reading “NCLT Erred in Not Allowing Companies for Voting Through Proxy for Approval of Scheme u/s 230 | NCLAT”

NCLT Erred in Not Allowing Companies for Voting Through Proxy for Approval of Scheme u/s 230 | NCLAT
Author TaxmannPosted on October 3, 2023Categories Blog, News, Company LawLeave a comment on NCLT Erred in Not Allowing Companies for Voting Through Proxy for Approval of Scheme u/s 230 | NCLAT

Sick Unit’s MoU-based Rehabilitation Scheme Can’t be Treated as Resolution Plan Under IBC | SC

Case Details: Pramod Kumar Pathak … Continue reading “Sick Unit’s MoU-based Rehabilitation Scheme Can’t be Treated as Resolution Plan Under IBC | SC”

Sick Unit’s MoU-based Rehabilitation Scheme Can’t be Treated as Resolution Plan Under IBC | SC
Author TaxmannPosted on October 3, 2023Categories Blog, News, Insolvency and Bankruptcy CodeLeave a comment on Sick Unit’s MoU-based Rehabilitation Scheme Can’t be Treated as Resolution Plan Under IBC | SC

AO Can’t Issue Notice in Name of a Non-existing Amalgamating Co. Merely Because its PAN is Active | HC

Case Details: Delta Electronics India … Continue reading “AO Can’t Issue Notice in Name of a Non-existing Amalgamating Co. Merely Because its PAN is Active | HC”

AO Can’t Issue Notice in Name of a Non-existing Amalgamating Co. Merely Because its PAN is Active | HC
Author TaxmannPosted on September 30, 2023Categories Blog, News, Income TaxLeave a comment on AO Can’t Issue Notice in Name of a Non-existing Amalgamating Co. Merely Because its PAN is Active | HC

Govt. Keeps Interest Rates of Small Savings Schemes Unchanged for 3rd Quarter of FY 2023-24

Office memorandum F.No.1/4/2019-NS, dated 29-09-2023 … Continue reading “Govt. Keeps Interest Rates of Small Savings Schemes Unchanged for 3rd Quarter of FY 2023-24”

Govt. Keeps Interest Rates of Small Savings Schemes Unchanged for 3rd Quarter of FY 2023-24
Author TaxmannPosted on September 30, 2023Categories Blog, News, Income TaxLeave a comment on Govt. Keeps Interest Rates of Small Savings Schemes Unchanged for 3rd Quarter of FY 2023-24

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