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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
Goods and Services TaxInd AS vs GST: An Interesting Intersection
Goods and Services Tax

Ind AS vs GST: An Interesting Intersection

CA Anish Joshi1 year ago
CA, CS, CMAA Critical Analysis of Veto and Reserved Rights under IND AS 110
CA, CS, CMA

A Critical Analysis of Veto and Reserved Rights under IND AS 110

Editor61 year ago
Income TaxITAT Sets Aside PCIT’s Order on Goodwill Depreciation: IND AS103 Not Applicable for AY 2016-17
Income Tax

ITAT Sets Aside PCIT’s Order on Goodwill Depreciation: IND AS103 Not Applicable for AY 2016-17

CA Sandeep Kanoi1 year ago
Company LawAnalysis fo Companies (Indian Accounting standards) Amendment Rule 2025
Company Law

Analysis fo Companies (Indian Accounting standards) Amendment Rule 2025

CMA Harshada Prabhune1 year ago
Company LawCompanies (Indian Accounting Standards) Amendment Rules, 2025
Company Law

Companies (Indian Accounting Standards) Amendment Rules, 2025

Editor1 year ago
Goods and Services TaxDirect vs. Indirect Tax in India: Part 4 – CAPEX
Goods and Services Tax

Direct vs. Indirect Tax in India: Part 4 – CAPEX

CA Nitin Bhuta1 year ago
CA, CS, CMAMarket vs. Income-Based Valuation Models as per Ind AS 113 & IFRS 13
CA, CS, CMA

Market vs. Income-Based Valuation Models as per Ind AS 113 & IFRS 13

CA Prosenjit Sett1 year ago
CA, CS, CMAInd AS 115 and IFRS 15: Performance Obligations in Contracts
CA, CS, CMA

Ind AS 115 and IFRS 15: Performance Obligations in Contracts

CA Prosenjit Sett1 year ago
CA, CS, CMARevenue Reporting Challenges Under Ind AS 115: Key Findings
CA, CS, CMA

Revenue Reporting Challenges Under Ind AS 115: Key Findings

CA. Atul Khurana1 year ago
Company LawNFRA Series on Auditor-Audit Committee Interaction: Related Party Audits
Company Law

NFRA Series on Auditor-Audit Committee Interaction: Related Party Audits

Editor22 years ago
CA, CS, CMAInd AS 116 & IFRS 16: Understanding Lease Substitution Rights
CA, CS, CMA

Ind AS 116 & IFRS 16: Understanding Lease Substitution Rights

CA Prosenjit Sett2 years ago
Company LawAudit of Accounting Estimates & Judgments Income Taxes – Ind AS 12 – NFRA
Company Law

Audit of Accounting Estimates & Judgments Income Taxes – Ind AS 12 – NFRA

Editor62 years ago
CA, CS, CMAInd AS 115: Application of 5 step Model on Renewable Energy Sector
CA, CS, CMA

Ind AS 115: Application of 5 step Model on Renewable Energy Sector

Deepak Kumar2 years ago
CA, CS, CMAThe Invisible Treasures (IND AS 38 – Intangible Assets)
CA, CS, CMA

The Invisible Treasures (IND AS 38 – Intangible Assets)

CA RAKESH ISHI2 years ago