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Blog, News, GST & Customs

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, News, Company Law

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, News, International Tax

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, News, Company Law

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, News, Income Tax

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”

Blog, News, Account & Audit

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”

Blog, International Tax

November 22, 2023

[World Tax News] Germany Approves ‘Global Minimum Corporate Tax’ and More

Editorial Team – [2023] 156 … Continue reading “[World Tax News] Germany Approves ‘Global Minimum Corporate Tax’ and More”

Blog, News, Income Tax

November 18, 2023

Application for NIL TDS Certificate Can’t Be Rejected Merely Because Assessee Didn’t File Returns for Past Four Years | HC

Case Details: Bitkuber Investments Private … Continue reading “Application for NIL TDS Certificate Can’t Be Rejected Merely Because Assessee Didn’t File Returns for Past Four Years | HC”

News, Blog, GST & Customs

November 18, 2023

HC Allowed Assessee to Carry Forward ITC of TDS under TNVAT Act to GST Regime Where Benefit of Transitional Credit Was Denied

Case Details: Harshandh Construction (P.) … Continue reading “HC Allowed Assessee to Carry Forward ITC of TDS under TNVAT Act to GST Regime Where Benefit of Transitional Credit Was Denied”

Blog, News, GST & Customs

November 18, 2023

Rectified Refund Application Under Rule 90(3) is Not Time-barred | HC

Case Details: Global Health Ltd. … Continue reading “Rectified Refund Application Under Rule 90(3) is Not Time-barred | HC”