ICSI Social Audit Standard – 07 (ICSI SAS-07) aims to aid the Social Auditor with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports
ICSI Social Audit Standard – 06 (ICSI SAS-06) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of protection of national heritage, art and culture
ICSI Social Audit Standard – 05 (ICSI SAS-05) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation
ICSI Social Audit Standard – 04 (ICSI SAS-04) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of promoting gender equality empowerment of women and LGBTQIA+ communities
ICSI Social Audit Standard – 03 (ICSI SAS-03) aims to aid the Social Auditors with necessary instructions or guidelines for the effective Social Audit of Social Enterprises engaged in the field of promoting education, employability and livelihoods
Large Companies must take responsibility to handhold MSMEs, help them adapt best practices and integrate them into the supply chain ecosystem: Shri Goyal at Fourth Plenary session of B20 India Inception Meeting To become a trusted and resilient partner in global value chains, Government is focusing on creating an enabling ecosystem, that is simpler, faster […]
Obtain residents’ informed consent before conducting Aadhaar authentication: UIDAI to Requesting Entities Entities are required to obtain residents’ informed consent either on paper or electronically before carrying out Aadhaar authentications, the Unique Identification Authority of India (UIDAI) has highlighted in its new guidelines for Requesting Entities (REs). UIDAI has urged REs, which carry out online […]
Bokaro Power Supply Co. Pvt Vs Addl. CIT Special Range(ITAT Delhi) In the written submissions the assessee has agitated regarding charging of interest of Rs. 48,069/- u/s. 234 A of the Act and submitted that the company has electronically uploaded form 3CEB on 30th November 2015 as well as the Income Tax Return on same […]
If purpose of incentive or subsidy was to enable assessee to set up a new unit or to expand existing unit then receipt of subsidy was of capital in nature.
Nirav Bipinbhai Vaghasiya Vs ITO (ITAT Surat) ITAT find that in the return of income the assessee claimed refund of TDS reflected in his Form-26AS. The CPC denied such refund in its intimation dated 08.10.2018. The assessee filed application for rectification under section 154. In the application under section 154, the assessee claimed such refund […]