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Income Tax Reopening Merely for Verification Invalid; Supreme Court Dismisses Revenue SLP Income Tax Reopening Merely to Verify Documents Without Reason to Believe Invalid: Bombay HC Corporate Law Audit Objection Cannot Reopen Assessment on Issues Already Examined by AO: Bombay HC Income Tax Addition Beyond Limited Scrutiny Scope Without Prior Approval Unsustainable: ITAT Delhi Income Tax ₹2.48 Crore Section 68 Addition Deleted as Bank Credits From Money Transfer Business Explained: ITAT Mumbai Income Tax Excess Stock Forming Part of Business Stock Cannot Be Treated as Section 69 Income: Andhra Pradesh HC Income Tax Section 115BBE Not Applicable When Excess Stock Is Traceable to Business Income: ITAT Chandigarh Income Tax Section 271AAB Penalty Notice Must Specify Applicable Limb: ITAT Chennai
Topic Tag

#Ind AS

Every article filed under the “Ind AS” tag — analysis, news and updates.

315 articles
CA, CS, CMAService Concession Arrangements under Ind AS 115: Accounting for BOT Bus Stops
CA, CS, CMA

Service Concession Arrangements under Ind AS 115: Accounting for BOT Bus Stops

CA Aman Rajput2 weeks ago
CA, CS, CMAICAI Guidance Note on Financial Statements of Non-Corporate Entities: Phase II from April 1, 2026
CA, CS, CMA

ICAI Guidance Note on Financial Statements of Non-Corporate Entities: Phase II from April 1, 2026

CA Pawan Kumar2 weeks ago
Company LawIFRS 18/Ind AS 118: New Financial Reporting Architecture for CFOs & Auditors
Company Law

IFRS 18/Ind AS 118: New Financial Reporting Architecture for CFOs & Auditors

Rajiv Kumar Pandey3 weeks ago
Corporate LawIRDAI Facilitates Ind AS Implementation; 11 Insurers Adopt Ind AS from FY 2026-27
Corporate Law

IRDAI Facilitates Ind AS Implementation; 11 Insurers Adopt Ind AS from FY 2026-27

Editor3 weeks ago
CA, CS, CMARenewable Energy Accounting Challenges in Solar & Wind Projects
CA, CS, CMA

Renewable Energy Accounting Challenges in Solar & Wind Projects

Avinash Bhatt1 month ago
Income TaxInd AS Book Entries Cannot Create Taxable Income: Mumbai ITAT Deleted ₹130.92-Crore Additions
Income Tax

Ind AS Book Entries Cannot Create Taxable Income: Mumbai ITAT Deleted ₹130.92-Crore Additions

CA Vijayakumar Shetty2 months ago
Company LawMCA Notifies Companies (Ind AS) Amendment Rules, 2026
Company Law

MCA Notifies Companies (Ind AS) Amendment Rules, 2026

editor72 months ago
Corporate LawIRDAI Approves Ind AS Implementation as Insurance Sector Transitions to Global Accounting Standards
Corporate Law

IRDAI Approves Ind AS Implementation as Insurance Sector Transitions to Global Accounting Standards

Editor3 months ago
Company LawIs a Subsidiary’s Associate Also Parent’s Associate? Companies Act vs Ind AS
Company Law

Is a Subsidiary’s Associate Also Parent’s Associate? Companies Act vs Ind AS

CS Divesh Goyal3 months ago
Income TaxList of ICDS and its reconciliations with Accounting Standards​
Income Tax

List of ICDS and its reconciliations with Accounting Standards​

Editor63 months ago
Income TaxWhy RERA & Income Tax Reconciliation Is Crucial for Real Estate Developers
Income Tax

Why RERA & Income Tax Reconciliation Is Crucial for Real Estate Developers

CA Vinay Thyagaraj4 months ago
Company LawTrue Nature of CCDs: Liability, Equity or Judicial Ambiguity?
Company Law

True Nature of CCDs: Liability, Equity or Judicial Ambiguity?

Editor64 months ago
FinanceFrom Equity Method to Fair Value: A Step-by-Step Walkthrough of Ind AS 28 Exit Using BSE–CDSL Divestment
Finance

From Equity Method to Fair Value: A Step-by-Step Walkthrough of Ind AS 28 Exit Using BSE–CDSL Divestment

Aksh Yogendra Jain5 months ago
Corporate LawIRDAI Clarifies implementation of Indian Accounting Standards (Ind AS)
Corporate Law

IRDAI Clarifies implementation of Indian Accounting Standards (Ind AS)

Editor46 months ago