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Archive: 09 January 2024

Posts in 09 January 2024

CA Final & Intermediate November 2023 exam Pass percentage & Toppers

January 9, 2024 33741 Views 0 comment Print

Discover the top rank holders and pass percentages in the CA Final and Intermediate Examinations held in November 2023, as announced by the Institute of Chartered Accountants of India (ICAI). Get insights into the detailed analysis of the results and understand the achievements of the successful candidates. Access the complete results on the official ICAI website.

RBI’s Innovative Pyramid Framework: Transforming NBFC Regulation in India

January 9, 2024 1176 Views 0 comment Print

Explore RBI’s groundbreaking Scale-Based Regulation for NBFCs in India, a pyramid framework ensuring stability, risk management, and sector growth.

Service Tax refund on transportation charges cannot be denied for non-production of lorry receipts

January 9, 2024 543 Views 0 comment Print

Explore the CESTAT Chennai order granting service tax refund for transportation charges without lorry receipts. Analysis of Notification No.17/2009-ST and the procedural infraction.

Odisha GST Guidelines for Co-Location Services and Place of Supply under GST

January 9, 2024 1497 Views 0 comment Print

Explore the Odisha Finance Department’s Memo on Co-Location Service Agreement, clarifying Place of Supply under GST. Understand implications, recommendations, and ensure compliance.

GST and Advertising: Determining Place of Supply for Government Services

January 9, 2024 7647 Views 0 comment Print

Explore the implications of GST on advertising services for government departments. Learn about the criteria for intra-state and inter-state supplies, safeguarding state revenue.

NCLT direction to handover Corporate Debtor to ex-management due to stay of CIRP unjustified

January 9, 2024 726 Views 0 comment Print

NCLAT Delhi held that Adjudicating Authority (NCLT) directing Resolution Professional to handover the Corporate Debtor to the ex-management on account of stay of the CIRP is wholly unjustified and accordingly such direction is liable to be set aside.

Section 80IA(4): Deduction eligible as agreement entered for development of infrastructure

January 9, 2024 1140 Views 0 comment Print

Gujarat High Court held that as agreement entered into is for the development of infrastructure facility and not the works contract hence assessee is eligible to avail deduction available under section 80IA(4) of the Income Tax Act.

Amnesty Scheme Benefits Available to GST Appeal rejected on Limitation: Madras HC

January 9, 2024 972 Views 0 comment Print

Madras High Court, upon perusal of the Amnesty Scheme, noted that even if an appeal is rejected on the basis of limitation, assessees are entitled to avail Amnesty benefits

PCIT Central not competent authority u/s 12AB(1) to pass order on registration of Trust

January 9, 2024 3279 Views 0 comment Print

The recent ruling by the Delhi ITAT in the case of Aggarwal Vidya Pracharni Sabha vs. PCIT has brought to light significant issues regarding the jurisdictional authority in registration cancellation under Section 12AB(4). The order, dated 08.01.2024, has declared the cancellation by PCIT Central as without jurisdiction.

SEBI Scores – A Guide For Entities And Investors

January 9, 2024 4368 Views 0 comment Print

This article delves into the requirements for SCORES registration by the Listed Companies/ Registered Intermediaries as well the procedure for investors seeking a way to file complaint against Listed Companies/ Registered Intermediaries.

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