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1. GAAR and GST - reporting under clause 30C and clause 44 of the Tax Audit Report shall be kept in abeyance - Order under section 119 of the Income-tax Act, 1961

2. Tax Audit Report u/s 44AB - Form 3CD - the proposed clause 30C and proposed clause 44 of the Tax Audit Report shall be kept in abeyance till 31st March, 2019 -...

3. Amendment of section 44 of PMLA - Clause 190C of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha

4. Levy of penalty u/s. 271B - default in furnishing of Tax Audit Report - In section 271B of the Act, the only requirement is to get the accounts of assessee audited or...

5. The circular addresses the disclosure requirements for Foreign Portfolio Investors (FPIs) regarding material changes and obligations. Amendments to SEBI regulations...

6. Power of CIT(A) in exercising power u/s 250(4) to accept remand report with regard to income as well as claim of expenditure made by assessee - if the Remand Report is...

7. The notification amends the Income-tax Rules, 1962 by modifying Form No. 10A and Form No. 10AB related to registration u/ss 12A and 80G of the Income-tax Act, 1961. Key...

8. Rate of Tax - Yarn - this being an exemption clause, strict interpretation has to be given to such exemption clause, and there is no room for any liberal interpretation...

9. Incomes not included in total income [Clause (23D) to Clause (50)] - Various clauses amended - Section 10 of the Income-tax Act, 1961

10. Reopening of assessment u/s 147 - difference pointed out by the DVO in his valuation report - There should be a live link between the material coming to the notice of...

11. Income tax liability of employees - Remission of income tax liability borne on behalf of the employees - it is also possible that earlier years the assessee has not...

12. Whether restriction regarding the requirement of minimum 20 cm. diameter contemplated under sub-clause (3) of Clause 7 in the table of the Notification No. 6/2006-C.E.,...

13. Requirement of Certification regarding export of Betel Leaves - Notification

14. Export of services or not - Services provided outside India - Parent Company / 100% holding company - Distinct Person or not - POPOS Rules - It appears that the...

15. The Supreme Court interpreted clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services Tax Act, 2017. Regarding clause (c), the Court held...