Amrg Associates

featured insights

ITAT : Revenue failed to establish Mauritian company as a "Conduit" but TRC is adequate for Capital Gains exemption

AMRG & Associates

TURANT CUSTOMS PAVING WAY FOR EASE OF DOING BUSINESS

Gaurav Mohan

AAR: ITC admissible on motor-vehicles 'leased' to customers

AMRG & Associates

AAR: Amounts received pertaining to works contract executed in pre-GST era not liable to GST

AMRG & Associates

HC dismisses TATA Steels tax demand of Rs.257 crore and grants a 'Clean Slate' on the acquisition of Bhushan Steel

AMRG & Associates

ITAT: Absent a service component, the sale of software is not taxable as FTS

AMRG & Associates

HC: Revenue can file unadjudicated claims with IRP; subsequent demand is quashed

AMRG & Associates

Net direct tax collection stands at RS.9.57 Lac cr., representing a 21.82% increase; a Rs.1.50 Lac cr. refund has been granted

Om Rajpurohit

CBDT modifies PAN-related rules for international firms and NRS doing business with IFSC banking units

Om Rajpurohit

The disclosure of "Persons making substantial contribution" in forms 10B and 10BB is clarified by CBDT

Om Rajpurohit

GST on Clubs - Doctrine of Mutuality

Rajat Mohan

GST Implications On Sale of Plotted Land

Rajat Mohan & Priyanka Sachdeva

GST Concern areas during COVID Era

Gaurav Mohan & Richa

Ex-Factory Sales Could be an Area of Litigation

Gaurav Mohan & Priyanka Sachdeva

Emanating Tax Issues in the Real Estate Industry

Rajat Mohan & Priyanka Sachdeva

Dent on 2021 by COVID-19

Gaurav Mohan

Demerger- Special Focus on GST

Rajat Mohan

COVID Hysteria in GST Collections

Rajat Mohan

HC: When determining on a condonation claim, CBDT disregarded established law and fact; allowed loss carry forward

Om Rajpurohit

CBDT establishes procedures, monetary restrictions, and time constraints for withholding refunds.

AMRG & Associates

In accordance with Section 142(2A), CBDT notifies form 6D for Inventory valuation report

Om Rajpurohit

Under Sections 43B and 43D, the government notifies NBFC's in the Top, Middle and bottom layers.

Om Rajpurohit

Investment in residential real estate abroad is eligible for the section 54F advantage; the amendment is not retroactive

Om Rajpurohit

HC: There is no strong legal argument for upholding the revisionary order without a DIN

Om Rajpurohit

Leaders applaud India for amplifying voice of Global South in G20 Presidency, recall help extended during pandemic

Deccan Harald

ITAT: If there is no supporting evidence, Section 68 does not apply to the transfer of foreign income into an NRE account

Om Rajpurohit & Sakshi Bhardwaj

Government broadens Sec.47(viiab) exemption to cover shares of IFSC-based ETFs and other entities

Om Rajpurohit & Adv. Sakshi Bhardwaj

ITAT rejects the claim that an Indian AE without an IRDAI license is unable to carry out insurance transactions

Om Rajpurohit & Adv. Sakshi Bhardwaj

HC: "Brand Name" is an intangible asset that may be depreciated and is similar to trademark

Om Rajpurohit & Adv. Sakshi Bhardwaj

HC: Lowers Amazon-US's TDS on payments for web services from 16% to "10% less 2%-EL"

Om Rajpurohit & Adv. Sakshi Bhardwaj

According to Section 155(20), CBDT notifies Form 71 for claiming TDS credit

Om Rajpurohit & Adv. Shakshi bhardwaj

ITAT: Compensation for giving up the "right to sue" is not considered a taxable capital gain

Om Rajpurohit & Adv. Shakshi Bhardwaj

Revenue to reconsider forgiving ITR file delays beyond 25 years by rebuilding records, according to the High Court

Om Rajpurohit & Adv. Shakshi Bhardwaj

HC: Amalgamation with Sun Pharma's' smoke screen' for tax fraud; Directs de-novo assessment

Om Rajpurohit And Adv. Shakshi Bhardwaj

CBDT emphasises the need of expedited ITR processing and restates its commitment to this goal

Om Rajpurohit And Adv. Shakshi Bhardwaj

CBDT Announced that 'Annexure II' to form 34E would be applicable to 'Notified Residents' who seeks advance rulings

Om Rajpurohit

CBDT authorises CCIT/DGIT to excuse co-operative societies' late ITR filling

Om Rajpurohit

Laffer Curve of GST on Gaming : Experts Decode Nuances of Council's decision

Rajat Mohan, Seniour Partner, AMRG & Associates

No more fake claim while filing income tax return, Tax department is on the look out

Om Rajpurohit & Adv. Sakshi Bhardwaj

Non-generation of transporter ID on E-Way bill: GTA or renting of motor vehicles?

Rajat Mohan And Priyanka Sachdeva

GST Tribunal and CESTAT: A comparative analysis

Rajat Mohan & Priyanka Sachdeva

Pay taxes before flaunting about your luxury purchases on social media

Om Rajpurohit

HC states that the lawyer’s failing in filing of appeal should not be held against the assessee for VSV Scheme

Om Rajpurohit

ITAT upheld commission agent’s bona fide belief on non-applicability of Section 44A as reasonable cause to delete penalty proceedings u/s 271B

Om Rajpurohit

Hon’ble ITAT uphold the revenue’s denial of exemption U/S 11 to Assessee

Om Rajpurohit

ITAT: Upholds the order of CIT(A) to allow the claim of commission expenses of the Assessee

Om Rajpurohit

Karnataka HC dismissed the applicability of Section 153C where no satisfactory reasons were recorded by the AO

Om Rajpurohit

Payment made to Consultant doctors come under the purview of Section 194J

Om Rajpurohit

Delhi ITAT allows appeal of Assessee filed for rejecting the assessment proceeded by revenue after the passing of limitation

Om Rajpurohit

Application of Assessee for seeking permission to travel abroad, disposed-off by the Delhi High Court

Om Rajpurohit

CBDT Guidelines on online gaming

Om Rajpurohit

RETAILERS NOT ALLOWED TO COLLATE CONTACT DETAILS FROM CUSTOMERS

Ravi Nagpal

Delhi ITAT decision: Payment received from Delhi Airport Metro for engineering & project management........

Om Rajpurohit

Hon’ble Patna High Court held that notice under section 148 is not sustainable, if the procedure given under........

Om Rajpurohit

The Hon’ble ITAT Bench Jaipur held that it is the duty of the Assessing Officer to assist the Assessee........

Om Rajpurohit

Analysis of Section 44BB of the Income Tax Act 196

Om Rajpurohit

Non-resident taxpayers Exemption on E-filing of Form 10F Till 30th September 2023.

Om Rajpurohit

Central Board of Direct Taxes (CBDT) makes it easier to file Form 15C and 15D through TRACES website.

Om Rajpurohit

The Hon’ble ITAT bench Delhi held that the final assessment order passed without mentioning the.......

Om Rajpurohit

Central Board of Direct tax (CBDT) extended the last date for linking PAN to AADHAAR till 30 June

Om Rajpurohit

The Hon’ble ITAT bench Bangalore held that, if the Revenue fails to produce any positive evidence.........

Om Rajpurohit

Hon’ble Madras High court held that If no response has been filed by the CA of the assessee to......

Om Rajpurohit

The Hon’ble Calcutta High Court held that the SOP (standard operation procedure) for Faceless Assessment.......

Om Rajpurohit

The Hon’ble High court of Kerela held that the assessee being non-resident, the assessment order........

Om Rajpurohit

Hon’ble ITAT Bench Bangalore Decide in favour of flipkart and allow the expenses towards..........

Om Rajpurohit

Hon’ble ITAT Bench Kolkata held that the Amount received by surrendering the insurance policy before maturity, of which premium............

Om Rajpurohit

Once again, Beijing blocks move to blacklist Jaish-e-Mohammed chief Masood Azhar

Rajat Mohan, Senior Partner, AMRG & Associates

GSTN make changes to monthly filings once again

Rajat Moahan, Senior Partner, AMRG & Associates

GSTN make changes to monthly filings once again

Rajat Mohan, Senior Partner, AMRG & Associates

GST Council Meeting: Amnesty for delayed filings, measures to facilitate trade, compensation dues to be cleared

Rajat Mohan, Senior Partner, AMRG & Associates

GSTN implements geo-tagging for businesses to ensure accuracy of address details

Rajat Mohan, Senior Partner, AMRG & Associates

A Session court of Mumbai upheld the conviction of the assessee for non-filing of the Income-tax return as the assessee was unable to prove himself innocent.

Om Rajpurohit

Hon’ble ITAT Delhi Bench follows Steria’s ruling to invoke the Most favoured nation’s clause and held that IT & SAP Support services are not FTS, under India-Israel DTAA

Om Rajpurohit

Hon’ble ITAT Bench Delhi held that even if the property is transferred through the Power of Attorney still the Assessee is entitled to the tax exemption benefit on long-term capital gain under section 54F of the Income Tax Act.

Om Rajpurohit

The Hon’ble Bombay High court held that the notification of the medical council dated 10 December 2009 which declared the expenses incurred to provide freebies to doctors unethical practice, is prospective in nature

Om Rajpurohit

Tax Experts React to 49th GST Council Meeting Announcements

Rajat Mohan, Senior Partner, AMRG & Associates

Tax World reacts to Indirect Tax/GST proposals in Budget 2023

Rajat Mohan Senior Partner, ,AMRG & Associates

EXPECTATIONS FROM BUDGET 2023

Anushka Chhabaria

Hon’ble ITAT Bench Hyderabad held that the lease consideration paid as a lump-sumpayment for a lease period of 25 years would not be taxable fully in the assessment year in which the amount received,as per the accrual basis of a

Om Rajpurohit

Hon’ble Bombay High Courtpassed interim orderallowingthe assessee to file ITR-6manuallysubject to the final Order of the case.

Om Rajpurohit

Hon’ble ITAT Bench New Delhi heldthatif the softwareitself isnot taxablein India Under India-UK DTAA, the training and the related activities connectedtothe utilization and installation of softwarecannot be held taxableas FTS,onthe basisofmereuse

Om Rajpurohit

Hon’ble ITAT bench Mumbaiheldthat in case of“sales or return arrangement”(SoR)No need to deduct TDS as per section194C of the Income Tax Act1961.

Om Rajpurohit

Broadcasting rights and Advertisement revenue taxable

Om Rajpurohit

Violation of PNJ sufficient to set aside assessment

Om Rajpurohit

TDS norms expected to be stricter in the upcoming Budget

Om Rajpurohit

Hon’ble ITAT Delhi Bench held that the Tie-Breaker questionnaire is important but not the sole basis while deciding residency under India-Singapore DTAA

Om Rajpurohit

NR exempted from filing Form 10F

Om Rajpurohit

Time limit for availing ITC– Taxpayer’s dilemma?

Rajat Mohan, Priyanka Sachdeva and Samiksha Goswami

taxability of PLC under GST unravelled

Abhishek Singh, AMRG & Associates

Salary to include Leave Encashment Benefit

Om Rajpurohit

CBDT extends the dealing for filing Form ITR-A

Om Rajpurohit

Right to Livelihood is ultimately put at risk by cancellation of GST registration

Samiksha Goswami and jasleen Kaur

Integrated Reporting An evolution in Financial Reporting

Ankit Kumar And Shobhita Madaan

Government notifies list of documents to seek tax exemption on expenses related to COVID-19

Om Rajpurohit

Government notifies the list of required documents for tax exemption on sum received by employer related to COVID-19

Om Rajpurohit

Income Tax(21st Amendment) Rule, 2022

Om Rajpurohit

Government notifies Bullion Depository Receipt as notified securities under section 47(viiab)

Om Rajurohit

SIMPLIFICATION OF PAN APPLICATION AND ALLOTMENT PROCEDURE FOR INCORPORATING LLP ELECTRONICALLY

Om Rajpurohit

List of form, Returns, Statements, Reports, Orders, By whenever name called, Prescribed in appendix-|| to be furnished electronically.

Om Rajpurohit

Brunt on GST on payment in lieu of notice

Samiksha Goswami And Jasleen Kaur

CBDT notifies reduction of time limit for e-verification or submission of ITR-V

Om Rajpurohit

Tax Experts react to SC’s relief on 'Transitional Credit

Rajat Mohan Senior Partner, AMRG & Associates

INCOME TAX RETURN FILING - AY 2022-23

Om Rajpurohit

START-UP UPDATE SERIES(part 2)

CA Om Rajpurohit & CA Sagar Agrawal.

E-assessment of Income Escaping Assessment Scheme, 2022

CA Om Rajpurohit & CA Shubam Gulati

Non Applicability of TCS provisions under section 206C (1G) on Non – resident Indians

CA Om Rajpurohit & CA Shubam Gulati

CBDT extends last date for filing of Form 10AB to to September 30, 2022

CA Om Rajpurohit & CA Shubam Gulati

CORPORATE BOND: "A Good Investment Alternative"

Anmol Goel, AMRG & Associates

CBDT noties conditions for furnishing return of income by persons referred to in section 139(1) (b)

CA Om Rajpurohit & CA Shubham Gulati

whether book profits can be increased on the basis of Form 26AS for the purpose of sec 115JB?

CA Shubham Gulati

Faceless Inquiry or Valuation Scheme ,2022

CA Om Rajpurohit and CA Shubham Gulati

the assesse is liable for TDS due to erroneous remittance

AMRG & Associates

benefit of DTAA shall be extended to the assessee

AMRG & Associates

CBDT notifications for linking of Aadhaar number with PAN

CA Sagar Aggarwal

Whether warranty costs reimbursed to overseas distributors under sale agreement to buyers is covered under FTS?

CA Shubham Gulati

Whether flight testing services are in the nature of FTS and subject to withholding provisions?

CA Om Rajpurohit & CA Shubham Gulati

interest received on income tax refund attract a higher tax rate

CA Om Rajpurohit & CA Shubham Gulati

TURANT CUSTOMS PAVING WAY FOR EASE OF DOING BUSINESS

Gaurav Mohan, CEO, AMRG & Associates

Taxation on Ocean Freight - A Wave Still Unsettled

Priyanka Sachdeva Partner, & Hitesh Batra Ass

GST on Clubs - Doctrine of Mutuality

Rajat Mohan Senior Partner, AMRG & Associates

GST Implications On Sale of Plotted Land

Rajat Mohan, Senior Partner, & Priyanka Sachdeva, P

GST Concern areas during COVID Era

Gaurav Mohan CEO, & Richa Manager, AMRG

Ex-Factory Sales Could be an Area of Litigation

Gaurav Mohan CEO, & Richa Manager, AMRG

Emanating Tax Issues in the Real Estate Industry

Rajat Mohan Senior Partner, & Priyanka Sachdev

Dent on 2021 by COVID-19

Gaurav Mohan CEO & Richa Manager,

Demerger- Special Focus on GST

Rajat Mohan Senior Partner, AMRG & Associates

COVID Hysteria in GST Collections

Rajat Mohan, Senior Partner, AMRG & Associate

Slump Sale under GST regime

Akanksha | AMRG & Asscoiates

PRINCIPAL AND AGENT UNDER GST

Akash Bansal | AMRG & Asscoiates

Refund under GST

AMRG & Associates

‘withholding certificate’

AMRG & Associates

Whether Facts are determinative of right to personal hearing in faceless assessment?

AMRG & Associates

Whether reimbursement of ESOP Expenditure to Parent company an allowable expense?

AMRG & Associates

FEW IMPORTANT POINTS TO BE KEPT IN MIND WHILE FILING THE RETURN OF INCOME OF AN INDIVIDUAL

AMRG & Associates

CREDIT FOR TDS IS ALLOWED EVEN IF NOT DEPOSITED BY DEDUCTOR

AMRG & Associates

CARRY FORWARD AND SET OFF OF LOSSES IN CASE OF CERTAIN COMPANIES

AMRG & Associates

CARRY FORWARD AND SET OFF OF LOSSES ALLOWED ONCE RETURN ACCEPTED

AMRG & Associates

OFFLINE APPEAL FILED WITH THE CIT(A) HELD VALID IN CASE OF MALFUNCTIONING OF EAPPEAL FACILITY

AMRG & Associates

ADVERTISEMENT EXPENDITURE ON PROMOTION OF BRAND IS ALLOWABLE AS REVENUE EXPENDITURE

AMRG & Associates

REGISTRATION OF EDUCATIONAL INSTITUTION

AMRG & Associates

Education Cess is an additional surcharge under Finance Act, thus not deductible u/s 40(a) (ii)

AMRG & Associates

Business Income applicable to Indivduals

AMRG & Associates

Common Area Maintenance – whether liable for TDS u/s 194C or 194I

AMRG & Associates

EXPENDITURE ON PURCHASE OF SOFTWARE

AMRG & Associates

deduction u-s 35AB is allowed

AMRG & Associates

ALLOWABILITY OF PROPORTIONATE FTC

AMRG & Associates

Active Status in MCA

AMRG & Associates

“Ipad” MAY DISCHARGE SOME COMPUTER FUNCTIONS

AMRG & Associates

ESOP’s ‘compensation cost’

AMRG & Associates

Clarification regarding deduction on payment of interest only on actual payment.

AMRG & associates

5 KEY DIFFERENCE BETWEEN OLD AND NEW FACELESS APPEAL SCHEME

AMRG & Associates

Whether property acquired in spouse’s name be construed as ‘own’ for barring exemption u/s 54F?

AMRG & Associates

EARNING DIVIDEND INCOME, YOU MAY BE PAYING TAXES UP TO 72%

AMRG & Associates

Comparative Chart reflecting the "New" and "Old" Tax regime of Domestic Companies

AMRG & Associates

TAX IMPLICATIONS ON REAL ESTATE TRANSACTIONS BY NRIS

- CA Om Rajpurohit , CA Sagar Agrawal & CA Shubham

GST Due Diligence

CA Hitesh Batra | AMRG & Asscoiates

Abuse of power

Bharat Agrawal | AMRG & Associates

New tax provisions for food delivery ecosystem

CA Rajat Mohan, Seniour partner

WHAT CORPORATES EXPECT FROM BUDGET?

By Rajat Mohan, Senior Partner and OM Rajpurohit, Direc

Taxability of Goods Transport Agency under GST

Priyanka Sachdeva, Partner & Jai Singh, A

Taxability of activities related to Government under GST

Priyanka Sachdeva, Partner & Jai Singh,&n

Tax Credit on Goods Destroyed Could Be a Game Changer

By Rajat Mohan, Senior Partner & Priyanka

Tax Cost in Case of Sale of Securities

By Gaurav Mohan, CEO AMRG & Associates

Synopsis of ICAI's Technical Guide on ‘Audit of Non-Banking Financial Companies (Revised 2016)’

By Gaurav Mohan

Summary of ICAI's Guidance Note on 'Turnover in case of Contractors'

AMRG Team

State Wise GST Collection Analysis in COVID-19

By Rajat Mohan, Senior Partner & CA Swati Ghos

The Normal Losses Abnormality - A GST Perspective

By CA Rajat Mohan & CA Priyanka Sachdeva

Depreciating Assets - Look at Multiple Shift, CPP and Component Accounting!

By Rajat Mohan, Senior Partner

Issues being faced by contractors for contracts entered prior to GST

By Rajat Mohan, Senior Partner and Priyanka Sachdeva, P

GST refunds-Extented time-lines in Infra sector

Rajat Mohan, Senior Partner and Priyanka Sachdeva, Part

GST Appeals will be a Costly Affair

Rajat Mohan Senior Partner & Gaurav Mohan

Demystifying Consolidation of Financial Statements

CA Varun Gupta & Himanshu Garg

Decoding the Roots of Financial Instrument

By Gaurav Mohan

Crypto Tax - Everything You Need to Know

By Rajat Mohan & CA OM Rajpurohit Amrg & Assoc

Critical Aspects of GST for Online Gamers

By Rajat Mohan, Senior Partner, & Priyanka Sac

Confusion Persists Over Taxation of Ready-To- Eat Food!

By Rajat Mohan, Senior Partner, AMRG & Associates

Classification Changes and AS Applicability on Non-Company Entities

By Gaurav Mohan CEO, AMRG & Associates

Changes in Levy of Interest Provisions: A Boon or Bane?

By Rajat MohanSenior Partner, AMRG & Associates

Anti-profiteering-Blessing for a Common Man

Rajat Mohan, Senior Partner and Priyanka Sachdeva, Part

A Glimpse of Enhanced CARO 2020 Reporting

By Gaurav Mohan

WHY MSME SECTOR NEEDED TO BE OF PRIME FOCUS

By Rajat Mohan, Senior Partner & Swati Ghoshal, Par

Sovereign Gold Bond Scheme

Shobhita Madaan | AMRG & Associates

Investigations on Crypto Exchange Platforms

Bharat Agrawal | AMRG & Asscoiates

TURANT CUSTOMS PAVING WAY FOR EASE OF DOING BUSINESS

Gaurav Mohan CEO, AMRG & Associates

Taxability of Liquidated damages under GST for works completed in pre-GST era

CA Priyanka Sachdeva & CA Hitesh Batra AMRG &

TAX IMPLICATIONS ON REAL ESTATE TRANSACTIONS BY NRIS

CA Om Rajpurohit , CA Sagar Agrawal & CA Shubham Gu

Supreme Court blow for Airtel in GST Refund Case – Tax Experts Opine

CA Rajat MohanSenior Partner, AMRG & Associates

Slump Sale under GST regime: Opening the Pandora’s Box

Akanksha | AMRG & Asscoiates

Recent Amendments in Minimum Alternate Tax

Himanshu Garg AMRG & Asscoiates

Quality Audit: Need of the Hour

CA Rajat Mohan Senior Partner AMRG & Associates

CONCEPT OF PRINCIPAL AND AGENT UNDER GST

Akash Bansal AMRG & Asscoiates

Personal Finance – Upright Opportunities with contrasting ways

Himanshu Garg AMRG & Asscoiates

Issues being faced by contractors for contracts entered prior to GST

CA Rajat Mohan & CA Priyanka Sachdeva AMRG & A

How COVID Responsible the Corporate is ?

Himanshu Garg AMRG & Asscoiates

Home Loan EMI vs Monthly rent

CA Varun Gupta AMRG & Associates

GST Due Diligence

CA Hitesh Batra AMRG & Associates

GST COUNCIL MEETING: HITS AND MISSES

Bharat Agrawal AMRG & Asscoiates

Depreciating Assets - Look at Multiple Shift, CPP and Component Accounting!

Rajat MohanSenior Partner, AMRG & Associates

Covid pandemic: Understanding Corporate Social Responsibility and what the government allows

CA Rajat Mohan, Senior Partner AMRG & Associates

Depreciating Assets - Look at Multiple Shift, CPP and Component Accounting!

CA Rajat Mohan, Senior Partner AMRG & Associates

No backdate entries, recovery cases, more return filing, others help tax officers to up GST collection

CA Rajat Mohan, Senior Partner AMRG & Associates

System generated returns under GST to accelerate digitization; more GST reforms may boost taxpayer confidence

CA Rajat Mohan, Senior Partner and CA Priyanka Sachdeva

How India is leading by example with its faceless E-assessment system for income tax

Rajat Mohan, Senior Partner & Himanshu Garg, Associ

Insight about Property Attachment under GST Law

CA Priyanka Sachdeva, Partner & CA Hitesh Batra, Ma

Should an Honest Taxpayer Bear Loss Due To Default on the Part of Its Suppliers

CA Rajat Mohan Senior Partner & CA Priyanka Sa