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Draft ICSI SAS- 07 training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports

January 24, 2023 792 Views 0 comment Print

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

Draft ICSI SAS- 06 protection of national heritage, art and culture

January 24, 2023 555 Views 0 comment Print

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

Draft ICSI SAS – 05 on ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation

January 24, 2023 540 Views 0 comment Print

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

Draft ICSI SAS- 04 on promoting gender equality, empowerment of women and LGBTQIA+ communities

January 24, 2023 579 Views 0 comment Print

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

Draft ICSI SAS- 03 on promoting education, employability and livelihoods

January 24, 2023 657 Views 0 comment Print

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

January 24, 2023 354 Views 0 comment Print

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

January 24, 2023 723 Views 0 comment Print

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 […]

Section 234A interest not chargeable if Assessee filed return within due date

January 23, 2023 2430 Views 0 comment Print

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 […]

Sales tax subsidy for development of industries is capital receipt

January 23, 2023 1431 Views 0 comment Print

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.

TDS of Firm credited in PAN of Partner – ITAT directs assessee to apply under section 199 read with Rule 37BA

January 23, 2023 1839 Views 0 comment Print

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 […]

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