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Archive: 03 September 2024

Posts in 03 September 2024

Election 2024: ICAI notifies important dates, No. of persons to be Elected, security deposit etc.

September 3, 2024 33231 Views 0 comment Print

 The Institute of Chartered Accountants of India (ICAI) has announced the key dates for the upcoming elections to its Council and Regional Councils. The last date for receiving nominations is September 25, 2024, by 6:00 PM. Scrutiny of nominations will occur from October 1 to October 10, 2024, in New Delhi, with the last date […]

Illustrative Accounting Policies for a non-company entity complying with ICAI AS

September 3, 2024 3171 Views 0 comment Print

Explore illustrative accounting policies for non-company entities as per ICAI standards, covering preparation, revenue recognition, depreciation, and more.

बुलडोजर जस्टिस / न्याय के प्रयोग के खिलाफ सुप्रीम कोर्ट में याचिका समीक्षा

September 3, 2024 183 Views 0 comment Print

सुप्रीम कोर्ट ने ‘बुलडोजर जस्टिस’ के खिलाफ याचिका पर सुनवाई की। त्वरित विध्वंस की कार्रवाई पर दिशानिर्देश और नोटिस जारी किए।

Failure to file Form ADT-3- MCA imposes Penalty of Rs. 11.25 Lakh

September 3, 2024 561 Views 0 comment Print

Registrar of Companies imposes penalties on an auditor for violating Section 140(2) of the Companies Act, 2013. Learn about the case, penalties, and compliance details.

MCA imposes penalty for Non-Filing of Form PAS-3 (Return of allotment)

September 3, 2024 516 Views 0 comment Print

Registrar of Companies imposes penalties on Shri Ram Nidhi Limited and directors for violating Section 39(4) of the Companies Act, 2013. Learn about the case.

Payments for Online Learning Platform Access Not Taxable as FTS under India-USA DTAA

September 3, 2024 1650 Views 0 comment Print

ITAT Delhi rules Coursera’s income from Indian customers not taxable as Fees for Technical Services (FTS) under India-USA DTAA. A key decision for online platforms.

Provisional Attachment Under GST Regime

September 3, 2024 1308 Views 0 comment Print

Explore the scope, procedures, and implications of provisional attachment under GST as per Section 83 of the CGST Act, 2017, and related court rulings.

Authority can centralize assessment at one place if there are sufficient reasons

September 3, 2024 831 Views 0 comment Print

Assessee, an individual and a resident of UAE, had transactions with Indian citizens, who were subject to search operation and whose assessments were centralized with the Central Circle at New Delhi.

GST Taxability of Salvage/Wreck Value in Motor Vehicle Damage Claims

September 3, 2024 2007 Views 0 comment Print

Understand the GST taxability of salvage in motor vehicle damage claims. Explore how insurance companies handle GST when dealing with total loss and partial loss scenarios.

POCSO Act Misused to Exploit, Not Meant for Consensual Adolescent Relationships: Allahabad HC

September 3, 2024 357 Views 0 comment Print

Allahabad High Court criticizes misuse of the POCSO Act, granting bail to an accused falsely implicated due to age misrepresentation. Judgment emphasizes justice and careful fact verification.

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