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Blog, News, Account & Audit

September 1, 2026

Ind AS 115 Upfront Fee – Material Right & Revenue Recognition

A one-time joining fee may … Continue reading “Ind AS 115 Upfront Fee – Material Right & Revenue Recognition”

News, Blog, International Tax

May 3, 2025

OECD Consulting on Ukrainian Transfer Pricing Framework—Key Global Tax Updates

Editorial Team – [2025] 174 taxmann.com … Continue reading “OECD Consulting on Ukrainian Transfer Pricing Framework—Key Global Tax Updates”

Blog, News, Account & Audit

September 1, 2026

Accounting Treatment of Redesign Costs Under Ind AS—Expense or Capitalise?

When businesses invest in redesigning … Continue reading “Accounting Treatment of Redesign Costs Under Ind AS—Expense or Capitalise?”

Blog, News, Company Law

September 1, 2026

SEBI Mandates SCORES for Trustees of ‘Special Purpose Distinct Entities’ Under LODR

Notification F. No. SEBI/LAD-NRO/GN/2025/244, Dated … Continue reading “SEBI Mandates SCORES for Trustees of ‘Special Purpose Distinct Entities’ Under LODR”

Blog, News, Company Law

September 1, 2026

SEBI Enforces Cooling-Off Period for MII Directors With Prior Approval

Notification No. SEBI/LAD-NRO/GN/2025/246, Dated 30.04.2025 … Continue reading “SEBI Enforces Cooling-Off Period for MII Directors With Prior Approval”

Blog, News, GST & Customs

September 1, 2026

HSN Dropdown & Table 13 Mandatory in GSTR-1 from May 2025

GSTN Advisory dated 01-05-2025 The … Continue reading “HSN Dropdown & Table 13 Mandatory in GSTR-1 from May 2025”

Blog, News, Competition Law

May 3, 2025

Google’s Settlement—Did CCI Miss the Mark on Consumer Welfare?

Ankit Singh Rajput – [2025] … Continue reading “Google’s Settlement—Did CCI Miss the Mark on Consumer Welfare?”

Blog, News, GST & Customs

May 3, 2025

Delay in Reply to Draft Audit Report Doesn’t Forfeit Right to Respond to SCN | HC

Case Details: Tripath Logistics (P.) … Continue reading “Delay in Reply to Draft Audit Report Doesn’t Forfeit Right to Respond to SCN | HC”

News, Blog, Income Tax

May 3, 2025

Cash Loan Repayment at Lender’s Request Valid Reason Under Section 273B | HC

Case Details: Kamaljeet Kaur Gill … Continue reading “Cash Loan Repayment at Lender’s Request Valid Reason Under Section 273B | HC”

Blog, News, Income Tax

September 1, 2026

CBDT Notifies Updated ITR-3 Applicable for AY 2025–26

Notification no. 41/2025, dated 30-04-2025 … Continue reading “CBDT Notifies Updated ITR-3 Applicable for AY 2025–26”