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MINISTRY-OF-CORPORATE-AFFAIRS

MCA issues Merger and Amalgamation Amendment Rules effective from 17th September.

Taxation of ESOPs

Block Assessment in case of Search Proceedings Re-introduced in the Budget 2024

Amendments made in Form 3CD effective from AY 2024-25

TDS on Partner’s Remuneration introduced in the Budget 2024

RBI allows Indian Resident to open foreign currency accounts in GIFT City under LRS

Lower Tax Deduction certificate (TDS)

Sec 54 – Date of possession of new property is to be considered in the case of constructed property: ITAT Mumbai

Transit rent paid by the developer is not a revenue receipt and so not taxable: Bombay HC

Legal precedents on Ad- Hoc Disallowances

Monday, May 19, 2025

Tag: Director

CBIC Clarifies – Salaries paid to company directors not to attract GST
Notifications & Order GST

CBIC Clarifies – Salaries paid to company directors not to attract GST

admin June 10, 2020

The Central Board of Indirect Taxes and Customs (CBIC) on 10th June, 2020 Vide Circular No: 140/10/2020 – GST clarified that, GST will not be levied on salaries paid to … Read More

CBICDirectorGSTRCMReverse Charge Mechanism
Case Law GST

Remuneration paid to directors to attract GST – AAR

CA Adityavikram Banka April 8, 2020

Companies will have to pay GST under RCM on the remuneration they give to directors, the Authority for Advance Ruling (AAR) has said.

AARAuthority for Advance RulingDirectorGSTRCM

Recent Posts

  • MCA issues Merger and Amalgamation Amendment Rules effective from 17th September.
  • Taxation of ESOPs
  • Block Assessment in case of Search Proceedings Re-introduced in the Budget 2024
  • Amendments made in Form 3CD effective from AY 2024-25
  • TDS on Partner’s Remuneration introduced in the Budget 2024

INCOME TAX

  • Taxation of ESOPs
  • Block Assessment in case of Search Proceedings Re-introduced in the Budget 2024
  • Amendments made in Form 3CD effective from AY 2024-25
  • TDS on Partner’s Remuneration introduced in the Budget 2024
  • Lower Tax Deduction certificate (TDS)

Corporate Law

  • MCA issues Merger and Amalgamation Amendment Rules effective from 17th September.
  • Eligibility Criteria for listing on SME Platform of BSE
  • FCRA Registration by Charitable Organisation for Foreign Donation
  • Key Managerial Personnel: Section 203 of the Companies Act, 2013
  • How Stock Market Work – IPO – Animated Video

CASE LAW

  • Sec 54 – Date of possession of new property is to be considered in the case of constructed property: ITAT Mumbai
  • Transit rent paid by the developer is not a revenue receipt and so not taxable: Bombay HC
  • Legal precedents on Ad- Hoc Disallowances
  • Additions cannot be made based on profit assumptions: Punjab & Haryana HC
  • Excessive or unreasonable salary, is a sine qua non in invoking the provision of Sec 40A(2)(b): ITAT Ahmedabad

GOODS & SERVICE TAX (GST)

  • Remuneration paid to directors to attract GST – AAR
  • CBIC notifies the changes recommended in the 43rd GST Council meeting
  • Key points from 43rd GST Council Meeting
  • Presentation on E-Invoice Under GST
  • Extension of Due Date of GST for March & April 2021 Return

OTHER POSTS

  • MCA issues Merger and Amalgamation Amendment Rules effective from 17th September.
  • Taxation of ESOPs
  • Block Assessment in case of Search Proceedings Re-introduced in the Budget 2024
  • Amendments made in Form 3CD effective from AY 2024-25
  • TDS on Partner’s Remuneration introduced in the Budget 2024

AY 2021-22 Budget Changes Case Law CBDT CBIC Circular Companies Act Corporate Law Director Dividend DTAA Due Date Extension Finance Act fundraising FY 2020-21 GST GST Council GSTN GSTR1 GSTR3B GST Refund GST Return High Court IBC Income Tax initial public offering Insolvency and Bankruptcy Code International Taxation ipo ITAT LLP MCA Notification NRI NRI Taxation Permanent Establishment (PE) RBI RCM Residential Status Reverse Charge Mechanism startup strategy TDS Unexplained Income

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