Home Highlights April 2018 Year 2018 This

You may also like:

1. Statement of Financial Transactions (SFT) for Depository Transactions - Method for computation of "The Estimated Sale Consideration for the debit transaction" and...

2. Statement of Financial Transaction (SFT) for Mutual Fund Transactions - Frequency for submitting the statement and Minimum period of holding for different assets...

3. Procedure for registration and submission of Statement of Reportable Account as per section 285BA of Income-tax Act, 1961 read with Rule 114G of Income-tax Rules, 1962 -...

4. Inflated cost of land - GAAP v/s Ind AS for financial statement recording - As per the guidelines given by the Government of India, the assessee was required to prepare...

5. ​Obligation to furnish statement of financial transaction or reportable account u/s 285BA and FATCA Agreement - Procedures and Manner and Conditions notified -...

6. First time importers, verification of documents - submission of KYC documents and procedure to be followed

7. Initiation of CIRP - Financial creditor within the meaning of sub-section (7) of Section 5 of the IBC - The Supreme Court affirmed the NCLAT’s judgment, holding that the...

8. Procedure for registration - Section 25 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

9. Central Excise and Service Tax Registration procedure for LTUs amended

10. Effective date of registration certificate - conversion of the provisional registration to a permanent registration - When the provisional registration granted to the...

11. Composition Scheme - Form and manner of submission of statement and return - Rule 62 of the Central Goods and Services Tax Rules, 2017 - Provision amended to incorporate...

12. Admission of section 7 application - financial debt or not - The Tribunal affirmed that the disbursal of ₹5 crores to the corporate debtor by the financial...

13. Capital gains - treating information contained in ITS as related to transaction of sale of immovable property - Assessee had pointed out how the two transactions...

14. Permission to resident and non-resident entities to undertake hedge transactions with simplified Procedures - FEMA

15. Permission to resident and non-resident entities to undertake hedge transactions with simplified Procedures