Turnover in respect of speculation business is only net difference of independent transactions In a recent judgment, ITAT has held…
Guidance Note on Tax Audit u/s 44AB. ICAI releases revised 2023 Edition ICAI has released the revised 2023 edition of…
Tax Audit provisions do not apply to items of other income shown in Profit & Loss Account when business turnover…
Penalty u/s 271B deleted as assessee was not aware that section 44AB related to Tax Audit was applicable to him…
Disclosure in tax Audit Report in Form 3CD in Part B at Serial No. 21a does not automatically results in…
Tax Audit Report can be revised by CA for recalculation of disallowance u/s 40 or 43B on payments made after…
GAAR & GST reporting clauses in Tax Audit Report Form-3CD further extended till 31.03.2022 - CBDT Circular Circular No. 05…
Increase in the turnover limit for Tax Audit u/s 44AB from 5 crores to 10 crores for non cash transactions.…
CBDT issues 17 FAQs on UDIN -What happens when UDIN is revoked? FAQs on UDIN 1. What is Unique…
CBDT further defers GAAR & GST reporting in Tax Audit Report Form-3CD till 31.03.2021 GAAR & GST reporting in Tax…