Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Amendments to Accounting Standard (AS) 22 introduce Pillar Two legislation and require that enterprises do not recognise or disclose deferred tax assets or liabilities arising from Pillar Two income taxes; instead enterprises must disclose application of that exception and separately disclose current tax expense (income) related to Pillar Two. Where Pillar Two legislation is enacted or substantively enacted but not yet effective, enterprises must disclose known or reasonably estimable qualitative and quantitative exposure information (including indicative ranges), subject to an exemption for Small and Medium-sized Companies. Paragraphs 2A and 32A apply retrospectively; 32B-32D apply for annual periods beginning on or after 1 April 2025.
Amendments to Accounting Standard (AS) 22 introduce Pillar Two legislation and require that enterprises do not recognise or disclose deferred tax assets or liabilities arising from Pillar Two income taxes; instead enterprises must disclose application of that exception and separately disclose current tax expense (income) related to Pillar Two. Where Pillar Two legislation is enacted or substantively enacted but not yet effective, enterprises must disclose known or reasonably estimable qualitative and quantitative exposure information (including indicative ranges), subject to an exemption for Small and Medium-sized Companies. Paragraphs 2A and 32A apply retrospectively; 32B-32D apply for annual periods beginning on or after 1 April 2025.
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