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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.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
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No Sec. 263 revision if invoice of AY 2015-16 accounted in AY 2016-17 as tax rates are same: HC

Case Details: PCIT vs. Britannia … Continue reading “No Sec. 263 revision if invoice of AY 2015-16 accounted in AY 2016-17 as tax rates are same: HC”

No Sec. 263 revision if invoice of AY 2015-16 accounted in AY 2016-17 as tax rates are same: HC
Author TaxmannPosted on December 30, 2022Categories News, Blog, Income TaxLeave a comment on No Sec. 263 revision if invoice of AY 2015-16 accounted in AY 2016-17 as tax rates are same: HC

[Opinion] Whether sections 54(2)/54F(4) are procedural sections and not mandatory?

Mukesh Kohli – [2022] 145 … Continue reading “[Opinion] Whether sections 54(2)/54F(4) are procedural sections and not mandatory?”

[Opinion] Whether sections 54(2)/54F(4) are procedural sections and not mandatory?
Author TaxmannPosted on December 30, 2022Categories Blog, News, Income TaxLeave a comment on [Opinion] Whether sections 54(2)/54F(4) are procedural sections and not mandatory?

[Analysis] Key Direct Tax Rulings of 2025 | Top 25 Case Laws

In 2025, courts and tribunals … Continue reading “[Analysis] Key Direct Tax Rulings of 2025 | Top 25 Case Laws”

[Analysis] Key Direct Tax Rulings of 2025 | Top 25 Case Laws
Author TaxmannPosted on December 29, 2022December 30, 2025Categories Top Rulings 2025, Blog, Income TaxLeave a comment on [Analysis] Key Direct Tax Rulings of 2025 | Top 25 Case Laws

Central Govt. notifies Special Court in Odisha for the purpose of Income Tax & Black Money Act

Notification No. 127/2022, dated 26-12-2022 … Continue reading “Central Govt. notifies Special Court in Odisha for the purpose of Income Tax & Black Money Act”

Central Govt. notifies Special Court in Odisha for the purpose of Income Tax & Black Money Act
Author TaxmannPosted on December 29, 2022Categories Blog, News, Income TaxLeave a comment on Central Govt. notifies Special Court in Odisha for the purpose of Income Tax & Black Money Act

Clarification to deal with difference in ITC availed in GSTR-3B & GSTR-2A: Circular

Circular No. 183/15/2022-GST dated December … Continue reading “Clarification to deal with difference in ITC availed in GSTR-3B & GSTR-2A: Circular”

Clarification to deal with difference in ITC availed in GSTR-3B & GSTR-2A: Circular
Author TaxmannPosted on December 29, 2022Categories Blog, News, GST & CustomsLeave a comment on Clarification to deal with difference in ITC availed in GSTR-3B & GSTR-2A: Circular

[Opinion] Directors face penalties for failing to follow proper procedure when signing financials

1. Financial statements of a … Continue reading “[Opinion] Directors face penalties for failing to follow proper procedure when signing financials”

[Opinion] Directors face penalties for failing to follow proper procedure when signing financials
Author TaxmannPosted on December 29, 2022Categories Blog, News, Company LawLeave a comment on [Opinion] Directors face penalties for failing to follow proper procedure when signing financials

Sum paid for ‘Red Hat Subscription’ to obtain support services can’t be held as FTS: ITAT

Case Details: Red Hat India … Continue reading “Sum paid for ‘Red Hat Subscription’ to obtain support services can’t be held as FTS: ITAT”

Sum paid for ‘Red Hat Subscription’ to obtain support services can’t be held as FTS: ITAT
Author TaxmannPosted on December 29, 2022Categories Blog, News, Income TaxLeave a comment on Sum paid for ‘Red Hat Subscription’ to obtain support services can’t be held as FTS: ITAT

Jurisdiction to proceed u/s 8(4) of PMLA shall be established when order of attachment by AA is passed: HC

Case Details: Syed Akeel Shah … Continue reading “Jurisdiction to proceed u/s 8(4) of PMLA shall be established when order of attachment by AA is passed: HC”

Jurisdiction to proceed u/s 8(4) of PMLA shall be established when order of attachment by AA is passed: HC
Author TaxmannPosted on December 29, 2022Categories Blog, News, FEMA & BankingLeave a comment on Jurisdiction to proceed u/s 8(4) of PMLA shall be established when order of attachment by AA is passed: HC

CBIC issues clarification on ITC availability for transportation of goods to a place outside India: Circular

Circular No. 184/16/2022-GST dated December … Continue reading “CBIC issues clarification on ITC availability for transportation of goods to a place outside India: Circular”

CBIC issues clarification on ITC availability for transportation of goods to a place outside India: Circular
Author TaxmannPosted on December 29, 2022Categories Blog, News, GST & CustomsLeave a comment on CBIC issues clarification on ITC availability for transportation of goods to a place outside India: Circular

Clarifications on taxability of no claim bonus & applicability of e-invoicing under GST: Circular

Circular No. 186/18/2022-GST dated December … Continue reading “Clarifications on taxability of no claim bonus & applicability of e-invoicing under GST: Circular”

Clarifications on taxability of no claim bonus & applicability of e-invoicing under GST: Circular
Author TaxmannPosted on December 29, 2022Categories News, Blog, GST & CustomsLeave a comment on Clarifications on taxability of no claim bonus & applicability of e-invoicing under GST: Circular

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