Explore dividend taxation for investors and corporations, including changes post-April 2020. Learn about domestic and foreign dividends, tax rates, and more.
Dive into GST implications of converting raw materials for Shree Avani Pharma. Analysis of AAR Gujarat’s ruling on SAC 9988 and GST rates at 12%
Tax treatment of gifts for individuals and HUFs, covering monetary, immovable, and movable property, exceptions, and COVID-19 relief provisions.
Stay informed about the latest IFSCA Banking Handbook update on Global Administrative Office (GAO) and Representative Office (RO) conditions. Read the circular for details
Significance of Annual Information Statement (AIS) under Section 285BB of Income-tax Act. Learn what information it covers, how to access it, and why it’s essential for both taxpayers and tax authorities.
Read the full text of Patna High Court’s judgment allowing an appeal beyond stipulated time in Prince Sanitation Gandhi Path vs. State of Bihar. Details on CBIC notification and implications.
Kerala High Court’s judgment in Geetha Agencies vs. Deputy Commissioner of State Tax, setting aside the assessment order and recovery notice for denied input tax credit.
Delhi High Court clarifies that expenses incurred solely for the Indian business do not fall under Section 44C of the Income Tax Act for non-residents. Details and analysis.
Explore the intricacies of compounding offences under the Income-tax Act, 1961, its classification into Category A and Category B, eligibility conditions, compounding charges, and other key points for taxpayers.
IBBI held that Charges of operating the bank account of the CD, which was under liquidation estate, by the RP is of grave nature. Keeping in view the facts recorded in the summary findings, the Disciplinary Committee, in exercise of the powers conferred under section 220 of the Code read with regulation 13 of the […]
