• June 26, 2023

Details : ​​​ Publish Date : Sunday, June 18, 2023 Attachments : 1. https://incometaxindia.gov.in/Lists/Press Releases/Attachments/1140/PressRelease-Gross-Direct-Tax-collections-for-the-Financial-Year-FY-2023-24-register-a-growth-of-12-73-19-6-23.pdf source

• June 26, 2023

Publish Date : Monday, June 12, 2023 source

• June 26, 2023

Table of Contents Overview of Income Tax Financial Statement – Ind AS Interplay Between Ind AS and Income Tax Principles of Taxation Ind AS Adjustment under MAT Tax Impact Calculations – Reliance on Books of Accounts Ind AS and Tax Impact Business Restructuring Demerger 1. Overview of Income Tax Section 2[24] of ‘ITA’ prescribed about […]

• June 25, 2023

Editorial Team – [2023] 151 taxmann.com 400 (Article) World Tax News provides a weekly snippet of tax news from around the globe. Here is a glimpse of the tax happening in the world this week. 1. Swiss voters approve the implementation of Pillar 2 Global Minimum Tax On June 18 2023, the Swiss electorate voted […]

• June 24, 2023

Publish Date : Wednesday, June 21, 2023 source

• June 24, 2023

Case Details: Marg ERP Ltd. v. Commissioner of Delhi Goods & Service Tax - [2023] 151 taxmann.com 345 (Delhi) Judiciary and Counsel Details Vibhu Bakhru & Amit Mahajan, JJ. A.K. Babbar & B.K. Tripathi, Advs. for the Petitioner. Rajeev Aggarwal & Ms Divyanshi Bansal, Advs. for the Respondent. Facts of the Case The department issued a Show Cause Notice […]

• June 23, 2023

Case Details: Appellate Authority for Advance Ruling, Maharashtra MEK Peripherals India (P.) Ltd., In re - [2023] 151 taxmann.com 351 (AAAR-MAHARASHTRA) Judiciary and Counsel Details Dr D.K. Srinivas & Rajeev Kumar Mital, Member Rahul Thakar, Adv. for the Appellant. Facts of the Case The appellant entered into agreement with foreign manufacturer to resell goods purchased through […]

• June 22, 2023

Introduction In the era of profit and purpose convergence, social enterprises have emerged as powerful drivers of positive change. These innovative organizations prioritize both financial sustainability and societal impact, making them attractive to investors and philanthropists. To further accelerate the growth and visibility of these mission-driven entities, the concept of a Social Stock Exchange (SSE) […]

• June 21, 2023

Case Details: G.K. Ispat (P.) Ltd. v. Consolidated Construction Consortium Ltd. - [2023] 150 taxmann.com 319 (HC-Karnataka) Judiciary and Counsel Details G. Narendar & S. Rachaiah, JJ. P.S. Rajagopal for the Appellant.  Ajesh Kumar S., Advocate for the Appellant. P.S. Rajagopal, Sr. Counsel & H. Mujtaba, Advocate for the Respondent. Facts of the Case In the instant case, […]