Transfer pricing:� Selection criteria for TP audits - Aggregate value of international transactions is INR 15 Crores or more� Cases with international transactions amounting to lower than this threshold are picked up on the basis of judgmen
Dear Professional Colleague,Interest allowable on refund of pre-depositsWe are sharing with you an important judgment of Honble Delhi High Court in the case of Afcons Infrastructure Ltd. Vs. Union of India [(2014) 49 taxmann.com 79 (Delhi)] on
Comprehensive guide on tax treatment of Futures & Options (F&O) under the Income Tax Act, 1961 for FY 2024-25 (AY 2025-26). Covers classification, taxation of profits and losses, turnover calculation, tax audit applicability, presumptive taxation, ITR reporting, and deductible expenses as per ICAI Guidance Note (Revised 2025).
Download and understand the transporter declaration format for non-deduction of TDS under Section 393(4) of the Income-tax Act, 2025. Check eligibility, conditions and compliance requirements for AY 2026-27.
RBI launched Digital rupee and it is considered as a mean to implement monetary policies to provide stability, control growth, and influence inflation.
Here we are giving you amendments related to Abatements in Service Tax Law.Abatements:The proposed rationalization in abatements shall come into effect from the 1st day of April, 2016.In cases where the tour operator is providing services solely of a
After the debacle of 2008 the demand of efficiency and defects reduction is on the heights ladder. The debacle of 2008 has taught us to use metrics to measure performance which the world failed to do prior to 2008. While in search of new concepts an
Download a copy of this Document in PDF Synopsis 1 Background of the Insurance Sector 2 Snapshot of the Performance of the Life Insurance Sector post Liberalisation 3 Is LIC
Direct Tax Proposals - Finance Bill 2023.
Section 135 of the Companies Act, 2013 (Act) deals with the provisions of Corporate Social Responsibility (CSR) and requires every company that comes under the purview of the mandatory spend to spend on CSR in that financial year. The Guidance note o
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English