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More Highlights

⇒ Analysis of Sub Section 16(4) of the CGST Act 2017 in the backdrop of Sub Section 16(5)
March 22, 2025

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⇒ PROVISIONS ON OFFENCES UNDER GST LAW (PART-2)
March 22, 2025

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⇒ PART CAUSE OF ACTION
March 22, 2025

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⇒ Learning from reported judgment and practical support:Addition due to valuation differences cannot be made in intimation or order u.s. 143.1 – proper course for AO is to issue notice u.s 143.2, in case of need to make reference to Departmental Officer for valuation, and then pass order u.s. 143.2.Assesse must challenge addition made u.s.143.1 as beyond scope of S. 143.1. In case of addition is made after valuation made by DVO, the valuation alos need to be challenged if it is excessive.
March 22, 2025

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⇒ Top 10 Reasons Why Online Brand Registration is Important
March 22, 2025

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⇒ LRS (Liberalized Remittance Scheme) – Limit Breach: In Depth Analysis.
March 22, 2025

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⇒ Types of Board Resolutions under the Companies Act, 2013
March 22, 2025

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⇒ Annual General Meeting (AGM): An Introduction
March 22, 2025

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⇒ Corporate Identity Number (CIN): An Introduction
March 22, 2025

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⇒ Export of Electric Kitchen Appliances from India
March 22, 2025

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More Articles

Capital Gains: Exemption against Residential Property Sales and Reinvestment Incentives in Clause 82 of the Income Tax Bill, 2025 vs. Section 54 of the Income Tax Act, 1961

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Capital Gains Taxation: The Role of Advance Payments in Clause 81 of the Income Tax Bill, 2025 vs. Section 51 of the Income-tax Act, 1961

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Valuation - transfer of capital assets when the actual consideration is not ascertainable: Clause 80 of the Income Tax Bill, 2025 vs. Section 50D of the Income-tax Act, 1961

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Full value of consideration for transfer of share other than quoted share for computation of Capital Gain - Clause 79 of the Income Tax Bill, 2025 vs Section 50CA of the Income-tax Act, 1961

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Full value of consideration / Stamp Duty Valuation with Safe Harbor - Computation of Capital Gains: Clause 78 of the Income Tax Bill, 2025 vs. Section 50C of the Income-tax Act, 1961

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Capital Gains Taxation in Slump Sales: Clause 77 of the Income Tax Bill, 2025 vs. Section 50B of the Income Tax Act, 1961

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Computation of capital gains in case of Market Linked Debenture: Clause 76 of the Income Tax Bill, 2025 vs. Section 50AA of the Income Tax Act, 1961

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Cost of acquisition in case of depreciable asset: Clause 75 of the Income Tax Bill, 2025 vs. Section 50A of the Income Tax Act, 1961

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Computation of capital gains in case of depreciable assets.: Clause 74 of Income Tax Bill, 2025 vs. Section 50 of Income-tax Act, 1961

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Cost of acquisition for capital gains tax purposes: Clause 73 of the Income Tax Bill, 2025 vs. Section 49 of the Income Tax Act, 1961

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Mode of computation of capital gains: Clause 72 of the Income Tax Bill, 2025 vs. Section 48 of the Income-tax Act, 1961

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Withdrawal of Exemption in Certain Cases: Clause 71 of the Income Tax Bill, 2025 vs. Section 47A of the Income-tax Act, 1961

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Capital Gains Tax Exemptions: Clause 70 of the Income Tax Bill 2025 vs. Section 47 of the Income Tax Act 1961

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Capital Gains on Share Buy-Backs: Clause 69 of the Income Tax Bill, 2025 vs. Section 46A of the Income-tax Act, 1961,

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Capital gains - Distribution of assets by companies in liquidation: Clause 68 of the Income Tax Bill, 2025 vs. Section 46 of the Income-tax Act, 1961

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Capital Gains - Chargeability: Clause 67 of the Income Tax Bill, 2025 vs. Section 45 of the Income Tax Act, 1961

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Tax Implications in Co-operative Bank Mergers (Reorganizations): Clause 65 of the Income Tax Bill, 2025, vs. Section 44DB of the Income-tax Act, 1961

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Acceptance of Electronic mode of Payment: Clause 64 and Clause 187 of the Income Tax Bill, 2025 vs. Section 269SU of the Income Tax Act, 1961

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Tax Audit Requirements in India: Clause 63 of the Income Tax Bill, 2025 vs. Section 44AB of Income Tax Act, 1961

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Maintenance of books of account: Clause 62 of the Income Tax Bill, 2025 vs. Section 44AA of the Income Tax Act, 1961

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Presumptive Taxation for Non-Residents in India: Clause 61 of the Income Tax Bill, 2025 merging Sections 44B, 44BB, 44BBA, 44BBB, 44BBC and 44BBD of Income Tax Act, 1961

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Head Office Expenditure Deductions - Reforming Non-Resident Tax Deductions: Clause 60 of Income Tax Bill, 2025 vs. Section 44C of the Income-tax Act, 1961

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Computing income by way of royalties, etc., in case of non-residents - Clause 59 of the Income Tax Bill, 2025 vs. Section 44DA of the Income Tax Act, 1961

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Presumptive profits and gains of business of plying, hiring or leasing goods carriages: Clause 58 of the Income Tax Bill, 2025 vs. Section 44AE of the Income Tax Act, 1961

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Computing Profits and Gains of Profession on Presumptive Basis: Clause 58 of the Income Tax Bill, 2025 vs. Section 44ADA of the Income Tax Act, 1961

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More Notes

ADD

- Seeks to impose Anti-dumping duty on import of ‘Poly Vinyl Chloride Paste Resin’ from China PR, Korea RP, Malaysia, Norway, Taiwan and Thailand for a period of five years
March 21, 2025

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SEBI

- Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) (Second Amendment) Regulations, 2025
March 20, 2025

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SEBI

- Securities and Exchange Board of India (Intermediaries) (Second Amendment) Regulations, 2025
March 20, 2025

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SEBI

- Securities and Exchange Board of India (Credit Rating Agencies) (Amendment) Regulations, 2025
March 20, 2025

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FTP

- Extension of RoDTEP for Advance Authorizations (AAs) holders, Special Economic Zones (SEZs), and Export-Oriented Units (EOUS) upto 05.02.2025
March 20, 2025

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Cus

- Seeks to amend Notification No. 9/2012-Customs, dated the 9th March, 2012
March 20, 2025

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FTP

- Amendment in import policy condition of Urea [Exim Code 31021010] in the ITC (HS) 2022, Schedule - I (Import Policy)
March 18, 2025

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IT

- U/s 138(1) of IT Act 1961 - Specified officer, authority or body - Disclosure of information respecting assessees
March 18, 2025

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Cus (NT)

- Customs (Administration of Rules of Origin under Trade Agreements) Amendment Rules, 2025
March 18, 2025

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ADD

- Seeks to impose provisional ADD on Soft Ferrite Cores from China PR
March 18, 2025

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ADD

- Seeks to impose Anti-dumping duty on Vacuum Flasks from China PR
March 17, 2025

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ADD

- Seeks to impose provisional ADD on Aluminium Foil upto 80 microns, excluding Aluminium Foil below 5.5 micron for non-capacitor application from China PR
March 17, 2025

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Cus (NT)

- Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
March 13, 2025

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CGST

- Seeks to amend Notification No. 02/2017-Central Tax, dated the 19th June, 2017 - Jurisdiction of Central Tax Officers - CGST officers
March 13, 2025

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SEBI

- Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2025.
March 11, 2025

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More Notifications

SEBI

- Facilitating ease of doing business relating to the framework on “Alignment of interest of the Designated Employees of the Asset Management Company (AMC) with the interest of the unitholders”
March 21, 2025

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SEBI

- Industry Standards on “Minimum information to be provided for review of the audit committee and shareholders for approval of a related party transaction”
March 21, 2025

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DGFT

- Review the SIONS pertaining to Automobile tyres
March 20, 2025

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SEBI

- Online Filing System for reports filed under Regulation 10(7) of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
March 20, 2025

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SEBI

- Disclosure of holding of specified securities and Holding of specified securities in dematerialized form
March 20, 2025

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SEBI

- Harnessing DigiLocker as a Digital Public Infrastructure for reducing Unclaimed Assets in the Indian Securities Market
March 19, 2025

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SEBI

- Framework on Social Stock Exchange (“SSE”)
March 19, 2025

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DGFT

- Extension of the last date for filing Annual RoDTEP Return (ARR) for Financial Year 2023-24
March 19, 2025

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Customs

- Enhancement of Women participation in the EXIM trade ecosystem-reg.
March 18, 2025

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IBC

- Disclosure of information relating to carry forward of losses in Information Memorandum (IM)
March 17, 2025

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FEMA

- Asian Clearing Union (ACU) Mechanism – Indo-Maldives trade
March 17, 2025

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Income Tax

- Frequently Asked Questions (FAQs) on Guidelines for Compounding of Offences under the Income-Tax Act, 1961 dated 17.10.2024
March 17, 2025

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Customs

- Intimation of suspension of Custodianship of M/s. Sudharsan Logistics Pvt. Ltd., CFS, Chennai under the provisions of Regulation 11(2) of HCCAR, 2009 – Reg.
March 14, 2025

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DGFT

- Inputs on Draft Amendments in Procedures for Export Authorization for "Stock and Sale" of SCOMET items
March 12, 2025

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SEBI

- Faster Rights Issue with a flexibility of allotment to specific investor(s)
March 11, 2025

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More Circulars

⇒ NC-led govt tables bill to amend J&K GST Act, 2017
March 22, 2025

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⇒ Govt withdraws 20 pc export duty on onion effective April 1
March 22, 2025

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⇒ Govt withdraws 20 pc export duty on onion from April 1
March 22, 2025

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⇒ Women's economic empowerment, Yamuna cleaning, waterlogging in focus of Viksit Delhi budget: CM
March 22, 2025

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⇒ GI-Tagged Jaggery Exported from Shamli, Muzaffarnagar to Bangladesh
March 22, 2025

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⇒ First-ever export of Anthurium Flowers from Mizoram to Singapore, a fillip to India's Floriculture Potential
March 22, 2025

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⇒ Issue in filing applications (SPL 01/SPL 02) under waiver scheme
March 22, 2025

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⇒ Cong govt presented realistic budget ensuring development, welfare: T'gana Dy CM
March 22, 2025

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⇒ Maharashtra legislature clears bill to increase vehicle tax
March 21, 2025

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⇒ Odisha approves Rs 27,019-cr budget for health insurance schemes for 5 years
March 21, 2025

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⇒ R'than Budget FY26 to provide Rs 324 cr to farmers for fencing: Vishnoi
March 21, 2025

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⇒ RBI board assess global and domestic landscape, approves Budget for FY'26
March 21, 2025

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⇒ Prime Minister’s Internship Scheme - Empowering Youth, Enabling Careers
March 21, 2025

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⇒ Government Enhances GeM Platform to Boost Inclusivity for Women-Led and Small Enterprises
March 21, 2025

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⇒ Tripura govt presents Rs 32,423.44 crore tax free budget, proposes 13 new schemes
March 21, 2025

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Three personal hearings under gst law (18)

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Royalty payment and gst (16)

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Rcm on rent (15)

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Can appellate authority issue show cause notice under section 73 or 74 as per appeal section 107(11) (15)

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Builder charge gst for sale without invoice (13)

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3b filed nil for sept 17 to dec 17, itc disallowed by officer (13)

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Itc credit claime on import of machine (13)

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Punishment under section 132 (13)

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Tds - partner salary (1)

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Income tax assessment order (1)

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Summons under section 131(1a) to nri (1)

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Taxation under dtaa with canada (1)

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Liability disclosed in annual return but not paid ... (6)

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Gst rate applicable as on 31-03-2022 works contract (road work) to govt. entity ... (4)

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Itc availability on tax component paid under section 73 ... (5)

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Cashbank from bank (2)

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Rectification application after filing of appeal ... (4)

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Fta benefit eligibility for foc imports (1)

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Timing for filing bills (3)

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Gst under rcm (3)

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Gst - place of business - guest house (7)

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Section 74 (6)

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