Month: January 2023
1,475 articlesCorporate Law
Corporate Law
Guidelines on issuance of File Reference Numbers (FRN) to Cross Border Reinsurers
Goods and Services Tax
Goods and Services Tax
Delayed submission of Reconciliation Statement in GSTR-9C – Late Fee/Penalty not leviable
Finance
Finance
Harnessing the benefits of crypto currency investing – Best Practices
Goods and Services Tax
Goods and Services Tax
Hiring of goods transportation vehicle by GTA is exempted from GST
Goods and Services Tax
Goods and Services Tax
Concessional GST rate of 12% on composite supply of works contract to be applied prospectively
CA, CS, CMA
CA, CS, CMA
ICAI President’s Message – January 2023
Company Law
Company Law
Summary of compliance for related party transactions
Income Tax
Income Tax
Scope of section 143(1)(a) for delayed deposit of employees’ contributions for pre amended period
Income Tax
Income Tax
Concept of deemed registration of trust not prevailing under Income Tax Act
Income Tax
Income Tax
Typographical error should be rectified via rectification application u/s 154
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable as tax assessed is equal to TDS deducted
Corporate Law
Corporate Law
Resolving Conundrum Surrounding Applicability of Moratorium under Section14(1)(a) of IBC
Goods and Services Tax
Goods and Services Tax
Cancellation of GST Registration Without Specifying Reasons is against Principles of Natural Justice
Goods and Services Tax
Goods and Services Tax
