Tax Guru5h
Disallowances covered under Income-Tax Act and Reporting in Tax Audit
While arriving from the Book Profit to the Taxable Income, assessee has to adhered to various sections contained under Income-tax Act relating to allowance and disallowance of expenditure or income ...
Tax Guru5h
Haryana’s S+4 Floor Construction Policy: Legal Perspective
A Legal Perspective on Haryana’s S+4 Floor Construction Policy . Introduction. In a report by Savills India, the property prices of pr ...
Tax Guru5h
Dematerialisation of Shares of Private Limited Companies (ISIN)
The International Securities Identification Number (ISIN) is a universally recognized number that is used for identification of securities. Need of introduction of ISIN to a standardized ...
Tax Guru10h
GST: 5% on inbound sea freight under RCM, Inbound air freight exempt
We do not want to discuss what provisions were earlier in the GST relating to applicability of Outbound freight and Inbound freight before 1 st October 2023 and also the cases decided by the Hon’ble ...
Tax Guru10h
Understanding SEBI Regulation 5A on Takeovers and Delisting
In a landmark development for corporate acquisitions and delisting in India, the Securities and Exchange Board of India (SEBI) has introduced Regulation 5A under the SEBI (Substantial Acquisition of ...
Tax Guru10h
IFSCA Guidelines on Cyber Security for Regulated Entities
Principle-Based Guidelines on Cyber Security and Cyber Resilience for all Regulated Entities (REs) in IFSC 1. International Financial Services Centres Authority (IFSCA) was established as a unified ...
Tax Guru10h
Bombay High Court Quashes Notice and Order Under Section 148A(d)
The Hon’ble Bombay High Court allows the petition and quashed the notice and order passed under section 148A (d) of the Act. (i) the notice issued by the JAO is non-est and ought to have been issued ...
Tax Guru10h
SEBI (Real Estate Investment Trusts) (Third Amendment) Regulations, 2024
1. These regulations may be called the Securities and Exchange Board of India (Real Estate Investment Trusts) (Third Amendment) Regulations, 2024. 2. They shall come into force on the date of their ...
Tax Guru1d
Looking to invest in IPOs? Here are some key factors you must evaluate to gauge performance
Before you decide to invest in an upcoming IPO, there are certain factors you should thoroughly evaluate to understand the ...
Tax Guru1d
Constitution of Group of Ministers on restructuring GST Compensation Cess
The Office of the Goods and Services Tax Council Secretariat has announced the constitution of a Group of Ministers (GoM) to ...
Tax Guru1d
Govt Imposes Definitive Anti-Dumping Duty on Isobutylene-Isoprene Rubber
Govt imposes definitive anti dumping duty on the imports of ‘Isobutylene-Isoprene Rubber (‘IIR’)’ originating in, or exported ...
Tax Guru1d
SC Slams CBDT for Excess Surcharge Demand; Urges Immediate Software Upgrade
1. The Special Leave Petition arises out of the order dated 28.02.2024, passed by the High Court dismissing the writ petition ...