• August 15, 2023

Publish Date : Wednesday, August 9, 2023 source

• August 15, 2023

This weekly newsletter analytically summarises the key stories reported at taxmann.com during the previous week from August 07th to 12th, 2023, namely: (a) Pioneering Digital Privacy: Unveiling the Digital Personal Data Protection Act, 2023; (b) Cost of acquisition of shares converted from FCCBs to be computed as per FCCB Scheme 1993 and not as per […]

• August 14, 2023

Table of Content Article 366 – Definitions Role of Constitutional Courts What can be challenged Vires Challenge Basics Unappealable Orders Jurisdiction Principles of Natural Justice Situations – Illustrative Writ & Alternate Remedy Direct challenge to order u/s 148A(d) read with notice u/s 148 of the Act Rule of Law American jurist Oliver Wendell Holmes Jr., […]

• August 13, 2023

Notification No. 58/2023 dated 09-08-2023 The CBDT has extended the validity of provisions of Rule 10TD(1) & Rule 10(2A) till Assessment Year 2023-24. Rule 10TD(1) and Rule 10TD(2A) prescribe a list of eligible international transactions where the transfer price declared by the assessee shall be required to be accepted by the Income-tax Authorities. Sub-rule (3A) […]

• August 12, 2023

Publish Date : Thursday, August 10, 2023 source

• August 12, 2023

Publish Date : Thursday, August 10, 2023 source

• August 12, 2023

CA Sri Harsha – [2023] 153 taxmann.com 239 (Article) The decision of Karnataka High Court in Gameskraft Technologies (P.) Ltd. v. Directorate General of Goods Services Tax Intelligence has saved the online gaming industry. The High Court held that games of skill are not to be covered under the expression ‘betting and gambling’ in Entry […]

• August 11, 2023

Table of Contents Form 10F – The Genesis Form 10F – Reason for Uneasiness Form 10F – ROI Filing and Exemption Form 10F – Deduction of Tax at Higher Rate Interplay between Form 10F, PAN, ROI and TDS Frequently Asked Questions 1. Form 10F – The Genesis 1.1 Primary Document for treaty benefit A non-resident […]

• August 9, 2023

Table of Content- Introduction PAN Number Format Details Included in PAN Card Types of PAN Cards What are the benefits of a PAN Card? Documents Required for a PAN Card Who has to obtain PAN? When is it necessary to quote PAN? Interchangeability of PAN and Aadhaar Exemption from quoting PAN Consequences of Default How […]