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SAS 600 Protection of national heritage, art and culture

January 20, 2023 816 Views 0 comment Print

SAS 600 Protection of national heritage, art and culture relates to the thematic area of Protection of national heritage, art and culture

SAS 500 Ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation

January 20, 2023 1062 Views 0 comment Print

SAS 500 Ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation relates to the thematic area of Ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation

SAS 400 Promoting Gender Equality, Empowerment of Women & LGBTQIA + Communities

January 20, 2023 1158 Views 0 comment Print

Social Audit Standard (SAS) 400 – Promoting Gender Equality, Empowerment of Women and LGBTQIA+ communities aims to provide the Social Auditor with the necessary guidance in relation to independent impact assessment engagement of Social Enterprises engaged in Promoting gender equality, empowerment of women and LGBTQIA+ communities and the audit steps and procedures that should be applied while conducting the social impact assessment.

SAS 300 Promoting Education, Employability, and Livelihoods

January 20, 2023 1302 Views 0 comment Print

SAS 300 Promoting Education, Employability, and Livelihoods relates to the thematic area of ‘Promoting Education, Employability, and Livelihoods

SAS 200 Promoting health care including mental healthcare, sanitation and making available safe drinking water

January 20, 2023 1101 Views 0 comment Print

Social Audit Standard (SAS) 200 Promoting health care including mental healthcare, sanitation and making available safe drinking water relates to the thematic area of Promoting health care including mental healthcare, sanitation and making available safe drinking water.

SAS 100 Eradicating hunger, poverty, malnutrition and inequality

January 20, 2023 1833 Views 0 comment Print

Social Audit Standard (SAS) 100 Eradicating hunger, poverty, malnutrition and inequality relates to thematic area of eradicating hunger, poverty, malnutrition and inequality.

Companies (Registration of Foreign Companies) Amendment Rules, 2023

January 20, 2023 2577 Views 0 comment Print

These rules may be called the Companies (Registration of Foreign Companies) Amendment Rules, 2023. They shall come into force with effect from 23rd January 2023.

Fictitious transaction requires full-fledged investigations – Writ not maintainable

January 20, 2023 3297 Views 0 comment Print

HC should not interfere in these types of cases where full-fledged investigations are required on alleged fictitious transaction/claim and all these are matters of evidence which cannot be appreciated by the writ court.

Section 263 order passed without DIN is invalid & deemed to never been issued

January 20, 2023 2073 Views 0 comment Print

Order passed u/s.263 is invalid and shall be deemed to have never been issued if it does not contain the DIN

In absence of PE Royalty Income of Warner Bros., USA arising outside India cannot be taxed

January 19, 2023 1080 Views 0 comment Print

As the assessee does not have any permanent establishment in  India, the incomes arising outside Indian Territories cannot be brought  to tax.

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