Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 29-Mar-2024 -- Penalty - No penalty should be levied on the basis of deeming provision under section 50C(1) 29-Mar-2024 -- Return - Interplay between Rectification Section 154 and Section 139(8A) 29-Mar-2024 -- Penalty - Overview of Section 271AAD 29-Mar-2024 -- LLP -- Significant Beneficial Ownership - Unlocking Success—How SBO Revolutionizes LLPs—A Guide to Applicability 29-Mar-2024 -- Transfer of Shares - Stamp Duty on Transfer of Securities 29-Mar-2024 -- SEBI--Ease of Doing Business - SEBI Regulations Promoting Ease of Doing Business (EODB) and Corporate Governance 22-Mar-2024 -- CA. Satyadev Purohit - ITC Not Claimed in GSTR-3B But Claimed in GSTR-9—Allowabiilty of 22-Mar-2024 -- CA. Akash Phophalia - Unsettled Section 16(4) 22-Mar-2024 -- Akhilesh Kumar Sah - Is Selling Dealer Compelled to Disclose the Specific Route to be Taken for Transportation of Goods? 22-Mar-2024 -- ACS. Shruti Phophaliya - Refund of GST to Unregistered Home Buyers Upon Cancellation of Construction Service Agreement 13-Mar-2024 -- House Property - FAQs on Clause (h) of Section 43B of Income Tax Act, 1961 13-Mar-2024 -- Interest Earned on FD - Applicability of Mutuality Principle Vis-a-Vis Interest Earned on Fixed Deposit by a Club 13-Mar-2024 -- Architectural Work -- Copyright Act - Architect in the Capacity of an Author of an Artistic Work of Architecture does not have the Right to Restrain the Demolition of a Building 13-Mar-2024 -- Political Contribution - Political Contributions by Corporates in the Light of Recent Supreme Court’s Judgment 13-Mar-2024 -- Transmission of Shares - Transmission of Shares Under the Companies Act, 2013 06-Mar-2024 -- Akhilesh Kumar Sah - On Mere Non-Filing of Returns Registration Can Not be Cancelled with Retrospective Effect 06-Mar-2024 -- Purnendu Sahai - FAQs on Summary Assessment Under GST Law 06-Mar-2024 -- Prayag Narain - Power of High Court to Direct Appellate Authority to Hear Appeal Filed Beyond Maximum Condonable Period 06-Mar-2024 -- CA. Satyadev Purohit - Tax Collected But not Deposited—Filing of Reply in Form DRC-06 04-Mar-2024 -- TDS - Freight Forwarding Industry—Lower Tax Deduction Certificate Issuance—Some Practical Issues 04-Mar-2024 -- Assessment - Defective Return When Can Be Treated as Invalid Return—Recent Supreme Court Decision 04-Mar-2024 -- Transfer of Property--Immovable Property - Transfer of Title in Immovable Properties on the Basis of an Unregistered Agreement to Sell or Through an Unregistered General Power of Attorney—Whether Possible 04-Mar-2024 -- Business disallowances - Disallowance Under Section 43B(h) While Making Payment to Micro and Small Enterprises—An Analysis 27-Feb-2024 -- Annual Filing - Requirement of Filing Provisional Financial Statements of a Company with the Registrar 27-Feb-2024 -- CSR - CSR Contribution by Companies : Analysis 27-Feb-2024 -- Penalty - Penalty under Section 270A can be Saved in Bona fide Cases 23-Feb-2024 -- CA. Satyadev Purohit - Finance Bill, 2024 vis-a-vis GST 23-Feb-2024 -- Narendra Kumar - FAQs on Rectification of Mistake under GST 23-Feb-2024 -- D. Ramachandra Rao - Goods Sold Not Accepted by Consignee--Return Consignment Not Accompanied by Credit Note--Validity of Detention Under Section 129 23-Feb-2024 -- Bhuwan Prakash - Goods Could not be Unloaded Due to National Holiday--Imposition of Penalty Under Section 129 21-Feb-2024 -- Income Tax - Domestic Cost Sharing/Centralized Cost Agreements -- Some Points on Section 40A(2) 13-Feb-2024 -- BUSINESS DISALLOWANCES - Payment to MSME Units Vis-a-Vis Section 43B(h) 10-Feb-2024 -- An Analysis - Disallowance Under Section 43B(h) While Making Payment to Micro and Small Enterprises 06-Feb-2024 -- CA. Satyadev Purohit - Provisional Assessment Under GST—Law and Procedure 06-Feb-2024 -- P. Narayanan - Overview of Recent Advisories issued by GSTN 06-Feb-2024 -- Divya Rathi - Legality of Blocking of Input Tax Credit in GST Without Examination 06-Feb-2024 -- Akhilesh Kumar Sah - A Show Cause Notice if not Contested, the Resultant Order Assumes the Nature of an Agreed Order, not Rectifiable 06-Feb-2024 -- Business Disallowance under section 43B - Real Income and Imputed Disallowances—Divide in Taxation of Real Income 06-Feb-2024 -- Addition Towards Business Disallowance - When Purchases Have Been Sold and Sales Have Been Accepted, Whether the Corresponding/Same Purchases Can be Added to Income? 06-Feb-2024 -- Approval Under Section 80G - Rejection of Approval Under Section 80G Where Society Diverted from its Objects—Justification of 05-Feb-2024 -- Finance Bill, 2024 - Extension of Time Limit Under Certain Provisions for One More Year Via Finance Bill, 2024 03-Feb-2024 -- Income Tax--TCS - TCS vis-a-vis Finance Bill, 2024 02-Feb-2024 -- Union Budget 2024 - Interim Budget 2024 -- Measured But Meaningful 02-Feb-2024 -- Sale of Immovable Property - Whether Penalty under Section 271D for Receiving Cash for Sale of Immovable Property is leviable in each and every case? 02-Feb-2024 -- Business Expenditure - Overarching Powers of Section 37 02-Feb-2024 -- Transfer of Property -- Immovable Property - No Title can be Transferred with respect to Immovable Properties on the basis of an Unregistered Agreement to Sell or through an Unregistered General Power of Attorney 02-Feb-2024 -- Dematerialization - Revolutionizing Ownership: Private Companies Embrace Dematerialization of Securities for a Seamless Future! 01-Feb-2024 -- Union Budget 2024 - Union Budget 2024 -- `Whether a Short Lived Dossier` 29-Jan-2024 -- Income Tax - Assessment of Income from House Property vis-a-vis Co-owners 27-Jan-2024 -- Clubbing of Income - Clubbing of Income Accruing to Minor but Payable After Becoming Major 27-Jan-2024 -- Income from Undisclosed Sources - Applicability of Enhanced Rate of Tax (60 Percent) Under Section 115BBE 27-Jan-2024 -- Search and Survey - Surrender During Search or Survey Whether Attracts Deeming Provision Under Section 69 or 69A Automatically 14-Jan-2024 -- Taxable Income - Receipts From Sale of Software not Taxable in India—SoftwareONE Case 14-Jan-2024 -- Charitable Trust - Treatment of Donation in Case of Unregistered Trust 14-Jan-2024 -- Disallowance of Business Expenditure - No Disallowance Under Section 40A(2) Where Unreasonableness or Excessiveness of Expenditure not Proved 14-Jan-2024 -- LLP -- Recent Amendments - Recent Changes in LLP Act 14-Jan-2024 -- IPR--General Topic - Intellectual Property Rights Policy Management Framework 14-Jan-2024 -- Dematerialisation - Dematerialisation of Shares by Private Limited Companies—Recent Amendments 13-Jan-2024 -- Income Tax--Penalty - Whether Penalty Under Section 271C Leviable for Belated Deposit of TDS? 08-Jan-2024 -- CA. Satyadev Purohit - Section 16(4)—Whether Applicable During Financial Year 2017-18 to 2020-21 08-Jan-2024 -- Vishambhar Dayal - Issuance of Show Cause Notice Without Considering Reply to Pre-Show Cause Notice—Validity of 08-Jan-2024 -- CA. Anshu Gupta - GST on Personal Guarantee by Director and Corporate Guarantee by Company 08-Jan-2024 -- Akhilesh Kumar Sah - Order Passed Under Section 74 Without Verifying Details Available at GSTN Portal—Validity of 03-Jan-2024 -- Transfer Pricing - Indian Counterpart of AE Incurring Expenditure to Promote Own Manufactured Products—Whether Amount to International Transaction 03-Jan-2024 -- Business Expenditure - Inadmissibility of Expenses Incurred in Providing Freebies to Medical Practitioners by Pharmacy Engaged in Trading of Medicine 03-Jan-2024 -- Quorum for Board Meetings - Holding Board Meeting Without Quorum—ROC May Slap Penalties 03-Jan-2024 -- Recent Changes in Schedule III - Ratio Analysis Under Schedule III of the Companies Act