News

Blog, International Tax, News

November 21, 2023

Providing Report on Background Check Couldn’t Qualify as Copyrightable Work; Sum Can’t Be Taxed as Royalty | ITAT

Case Details: Hire Right Ltd. … Continue reading “Providing Report on Background Check Couldn’t Qualify as Copyrightable Work; Sum Can’t Be Taxed as Royalty | ITAT”

Account & Audit, Blog, News

November 21, 2023

Significance of Internal Sales in Calculating Turnover for Segment Reporting Criteria

Para 27 of AS 17, … Continue reading “Significance of Internal Sales in Calculating Turnover for Segment Reporting Criteria”

Blog, Income Tax, News

November 21, 2023

[Opinion] Classic Case of Failure to Discharge Obligation u/s 148A in a Proper Manner

Gopal Nathani – [2023] 156 … Continue reading “[Opinion] Classic Case of Failure to Discharge Obligation u/s 148A in a Proper Manner”

Blog, GST & Customs, News

November 20, 2023

Circular Issued by TRU is Set Aside as Power to Issue Instructions or Directions to Central Tax Officers is Vested Exclusively in CBIC | HC

Case Details: Association of Technical … Continue reading “Circular Issued by TRU is Set Aside as Power to Issue Instructions or Directions to Central Tax Officers is Vested Exclusively in CBIC | HC”

Blog, GST & Customs, News

November 20, 2023

Biometric-based Aadhaar Authentication & Risk-based Physical Verification Introduced in Andhra Pradesh

Notification No. 54/2023-Central Tax, Dated … Continue reading “Biometric-based Aadhaar Authentication & Risk-based Physical Verification Introduced in Andhra Pradesh”

Blog, Company Law, News

November 20, 2023

SEBI Set Aside the Norms w.r.t Freezing of Folios Without PAN, KYC Details and Nomination

Circular: SEBI/HO/MIRSD/POD-1/P/CIR/2023/181 dated 17-11-2023 Capital … Continue reading “SEBI Set Aside the Norms w.r.t Freezing of Folios Without PAN, KYC Details and Nomination”

Blog, International Tax, News

November 20, 2023

[Opinion] Hon’ble Supreme Court Allows Tax Credit on Dividend Income Exempt Under Tax Laws of Oman

Arpit Gupta & Yuganshi Jain … Continue reading “[Opinion] Hon’ble Supreme Court Allows Tax Credit on Dividend Income Exempt Under Tax Laws of Oman”

Blog, Company Law, News

November 20, 2023

[Opinion] Contra Trade Restrictions – Traversing Out of PAN to Common Control

Anushka Vohra – [2023] 156 … Continue reading “[Opinion] Contra Trade Restrictions – Traversing Out of PAN to Common Control”

Blog, Income Tax, News

November 20, 2023

HC Discards ‘Travel Back in Time’ Theory Propounded by Revenue Relying Upon Ashish Agarwal Case

Case Details: Ganesh Dass Khanna … Continue reading “HC Discards ‘Travel Back in Time’ Theory Propounded by Revenue Relying Upon Ashish Agarwal Case”

Account & Audit, Blog, News

November 18, 2023

Impact of Written Put Options on Diluted Earnings Per Share

Para 63 of Ind AS … Continue reading “Impact of Written Put Options on Diluted Earnings Per Share”