Get Ready for Budget–2023: Enhanced limit for Tax Audit likely

Date of allotment Vs. Date of Sale Deed: How to compute the Period of Holding

Notifications giving effect to the recommendations of the GST Council: A short Compilation

HC issued notice and granted interim stay where reassessment notice is issued for AY 2013-14 on 13th April, 2021: The twist and Turn ahead

Clause 44 of the Tax Audit Report & contents of the Guidance Note issued by the ICAI:

Calcutta HC quashes Assessment Order passed under old surrendered PAN

Ease of doing business: Foreign Exchange Management (Overseas Investment) Rules, 2022 – Revised regulatory framework for overseas investment provides for simplification of the existing framework for overseas investment

Rule 40G & Form No. 29D: Application before AO for refund of TDS paid (Grossed up) where it was not deductible u/s 195 (other than Interest)

Delay in filing form 67 for claiming Foreign Tax Credit – Mandatory or Directory requirement

Short overview of the Mode of Acquisition of NDTV stake by Adani

Before issuing Notice U/s 148 – CBDT Caution instructions after Rs. 50 Lakh fine order by Allahabad High Court

New Annual Information Statement & 50 Transactions to be incorporated therein

Representation on RCM Residential , Appeal and GTA by Maharashtra Tax Practitioners Association

Show Cause Notice (SCN) can’t be issued in respect of transactions which took place more than 8 years back, where law requires record to be maintained for 8 years: SC

Disclaimer in Clause No. 44 of Tax Audit Report  IS better than Disclosure as Tax auditor requires to certify the report as True & Correct and not as True & Fair

पिक्चर अभी बाकी है – Union of India Vs. Ashish Agarwal decided on 04.05.2022 challenged before P & H High Court

Deduction U/s 80G towards Donation by an employee

The Twist: Union of India Vs. Ashish Agarwal decided on 04.05.2022 challenged before P & H High Court