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News, Blog, Account & Audit

December 30, 2022

[Illustrative Checklist] Disclosure requirements under Ind AS 27 | Separate Financial Statements

Ind AS 27: Separate Financial … Continue reading “[Illustrative Checklist] Disclosure requirements under Ind AS 27 | Separate Financial Statements”

Blog, News, Income Tax

December 30, 2022

CBDT notifies ‘1000242244 Ontario Inc.’ for Sec. 10(23FE) exemption

Notification No.128/2022, dated 28-12-2022 The … Continue reading “CBDT notifies ‘1000242244 Ontario Inc.’ for Sec. 10(23FE) exemption”

News, Blog, GST & Customs

December 30, 2022

[Opinion] “Cross Charge” and “ISD” – Is A Double Edged Sword in GST?

1. Background In the Current … Continue reading “[Opinion] “Cross Charge” and “ISD” – Is A Double Edged Sword in GST?”

Blog, News, GST & Customs

December 30, 2022

HC directed dept. to unblock ECL & recover ITC with interest if payment not made to supplier

Case Details: Sunny Jain v. … Continue reading “HC directed dept. to unblock ECL & recover ITC with interest if payment not made to supplier”

Blog, News, Company Law

May 9, 2023

SEBI proposes a regulatory framework for index providers; prescribes various compliances

News Dated, 28-12-2022 With the … Continue reading “SEBI proposes a regulatory framework for index providers; prescribes various compliances”

Blog, News, Income Tax

December 30, 2022

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”

Blog, News, Income Tax

December 30, 2022

[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?”

Blog, News, Income Tax

December 29, 2022

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”

Blog, News, GST & Customs

December 29, 2022

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”

Blog, News, Company Law

December 29, 2022

[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”