Tax Guru7h
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 Guru7h
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 Guru7h
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 Guru12h
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 Guru12h
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 Guru12h
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 Guru12h
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 Guru12h
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
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
IFSCA Incentivizes ESG Fund Filing at GIFT IFSC
Incentive provided by IFSCA for filing of ESG Funds by Registered FMEs at GIFT IFSC It is estimated that to meet its ambitious net zero target by 2070 and related climate goals, India needs around USD ...
Tax Guru1d
Summary of Finance Minister’s Meeting with Pr. CCsIT
An interactive meeting of the Hon’ble Minister of Finance & Corporate Affairs was held with all Pr. CCsIT/Pr. DsGIT on 21 st August, 2024 at 03:00 PM. The meeting was attended by Secretary (Revenue), ...
Tax Guru1d
Directive on ITBA Use for Priority Case Recommendations
To, The Pr. CCsIT/ Pr. CCsIT (Central)/Pr. CCsIT (IT)/Pr. CCsIT (TDS)/Pr. CCIT (Exemptions) Sub: Use of ITBA functionality for recommendation of priority cases as per CBDT guidelines dated 19.03.2024 ...