Month: May 2023
1,431 articlesIncome Tax
Income Tax
Amount recorded in books and offered to tax cannot be treated as unexplained and added u/s 69A
SEBI
SEBI
Model Tripartite Agreement between Issuer Company & Share Transfer Agent
Income Tax
Income Tax
Addition of difference of turnover in audit report and ITR sustained as no proper justification offered
Goods and Services Tax
Goods and Services Tax
Simplified Provisions of E-Way Bill
Goods and Services Tax
Goods and Services Tax
Form GST ASMT-10
SEBI
SEBI
Mandatory Legal Entity Identifier (LEI) – for Listed Company
Custom Duty
Custom Duty
Owner or person from whom goods were seized must be served notice of proceeding u/s 110(1B)
Income Tax
Income Tax
Amendment to section 36(1)(va) and 43B vide Finance Act, 2021 is effective from 01.04.2021
Income Tax
Income Tax
Denial of exemption as inadvertently claimed u/s 54F instead of section 54 is unjustified
Excise Duty
Excise Duty
CENVAT credit on input services utilized for trading activity is not allowable
Income Tax
Income Tax
Penalty u/s 271(1)(c) not imposable when income assessed on estimate basis
Company Law
Company Law
Streamlined Fast Track Merger Process under Section 233 of Companies Act, 2013
Income Tax
Income Tax
TDS On ESOP Prerequisite By Eligible Start-Ups
Corporate Law
Corporate Law
