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1. Accounting for Government Grants and Disclosure of Government Assistance - Ind AS-20 of the Companies (Indian Accounting Standards) Rules, 2015 - As amended.

2. Non deduction of TDS u/s 194A - Loan amount raised from the State Government and the interest payable to the Government - assessee was unable to show that the payment...

3. Interest liability on delayed payment GST - The court held that the credit to the Government's account occurs not later than the last date for filing monthly returns as...

4. Intangible Assets - Ind AS-38 of the Companies (Indian Accounting Standards) Rules, 2015 as amended.

5. Income Taxes - Ind AS-12 of the Companies (Indian Accounting Standards) Rules, 2015 as amended

6. Obligation to comply with the Indian Accounting Standards (Ind AS) and Rule 4 of Companies (Indian Accounting Standards) Rules, 2015- Payment Banks, Small Finance Banks...

7. Companies (Indian Accounting Standards) (Amendment) Rules, 2016 - Notification

8. Disallowance u/s 40A(3) was challenged regarding cash payments made towards godown rent and electricity charges to a State Government undertaking. Applying the tests...

9. The key points are: The applicant (THDCIL) does not qualify as a "Government Entity" under GST laws as it fails to meet the criteria of having 90% or more equity or...

10. Government allowed export benefit to Bhutan in Indian Currency under Central Excise Law.

11. Government to include advance pricing in Finance Bill 2012

12. Services provided to a government entity under Jal Jeevan Mission classified under SAC code 998399. Services to Maharashtra Jeevan Pradhikaran for government functions...

13. Benefit of exemption notification - Composite supply - Government Entity or not - The Composite supply of works contract is provided by the applicant sub-contractor to...

14. Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc.,...

15. This notification amends the Companies (Indian Accounting Standards) Rules, 2015 by inserting provisions related to accounting for sale and leaseback transactions under...