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![Make every day count with Taxmann Daily. https://taxmann.social/5jQWN [Read Time: 5 minutes] Stay current on the most signifi](data:image/jpeg;base64,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)
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#TaxmannUpdates #IncomeTax #ITAT #CBDT #Reassessment #Section148 #TaxExemption
What is the maximum MDR cap prescribed for specified P2M UPI transactions of Rs.75,000 and above?
![#GlobalFinancialInsights #Accounting #Auditing [𝐍𝐞𝐰 𝐂𝐨𝐥𝐮𝐦𝐧] 𝐆𝐥𝐨𝐛𝐚𝐥 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐈𝐧𝐬𝐢𝐠𝐡𝐭𝐬 is desi](data:image/jpeg;base64,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)
#GlobalFinancialInsights #Accounting #Auditing
[𝐍𝐞𝐰 𝐂𝐨𝐥𝐮𝐦𝐧] 𝐆𝐥𝐨𝐛𝐚𝐥 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐈𝐧𝐬𝐢𝐠𝐡𝐭𝐬 is designed to inform you about the most significant global developments in financial reporting and auditing practices.
𝐇𝐞𝐫𝐞'𝐬 𝐚 𝐆𝐥𝐢𝐦𝐩𝐬𝐞 𝐨𝐟 𝐓𝐡𝐢𝐬 𝐖𝐞𝐞𝐤'𝐬 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐇𝐢𝐠𝐡𝐥𝐢𝐠𝐡𝐭𝐬:
‣ 𝐓𝐡𝐞 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐒𝐭𝐚𝐧𝐝𝐚𝐫𝐝 𝐁𝐨𝐚𝐫𝐝 (𝐅𝐀𝐒𝐁)
• Financial Accounting Standard Board proposes changes to accounting for Residential Mortgage Servicing Rights
‣ 𝐓𝐡𝐞 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐑𝐞𝐩𝐨𝐫𝐭𝐢𝐧𝐠 𝐂𝐨𝐮𝐧𝐜𝐢𝐥 (𝐅𝐑𝐂)
• Financial Reporting Council revises UK Auditing and Assurance Standards to align with international requirements
𝐄𝐱𝐩𝐥𝐨𝐫𝐞 𝐭𝐡𝐞 𝐅𝐮𝐥𝐥 𝐂𝐨𝐥𝐮𝐦𝐧 𝐍𝐨𝐰: https://taxmann.social/NjQQR [5-Minute Read]
Prepared by 𝐓𝐚𝐱𝐦𝐚𝐧𝐧'𝐬 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡 & 𝐄𝐝𝐢𝐭𝐨𝐫𝐢𝐚𝐥 𝐓𝐞𝐚𝐦
#TaxmannUpdates #FASB #FRC #UK
#LabourLaw #CaseLaw
Pension and Retiral Benefits Cannot Be Withheld Without Proven Misconduct Post-Retirement Under Scheme 19: HC
Read the (Calcutta) High Court Order: https://taxmann.social/Xjm2N
Citation: [2026] 189 taxmann.com 901 (Calcutta)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #Pension
#GST #CaseLaw
Rule 89(5) Amendment Including Input Services Was Curative and Retrospective; Refund Claims to Be Processed & Deficiency Memos Quashed: HC
Read the (Gujarat) High Court Order: https://taxmann.social/EjmTR
Citation: [2026] 188 taxmann.com 741 (Gujarat)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #GSTRefund
#TransferPricing #CaseLaw
Entity Operating Fast-Food Centres Not Functionally Comparable to Manufacturer of Instant Noodles for TP Analysis: ITAT
Read the (Bangalore) Tribunal Order: https://taxmann.social/zjmRJ
Citation: [2026] 190 taxmann.com 46 (Bangalore-Trib.)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #Comparables
#IncomeTax #CaseLaw
Addition u/s 56(2)(viib) Deleted as No Consideration Was Received for Reclassification of CCPS; Credit Arose From Accounting Treatment: ITAT
Read the (Delhi) Tribunal Order: https://taxmann.social/kjmEu
Citation: [2026] 190 taxmann.com 679 (Delhi-Trib.)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #Section56
#TransferPricing #CaseLaw
Companies Manufacturing Kitchen Appliances or DG Sets/Wind Power Not Comparable to Assessee Manufacturing Industrial Process Systems: ITAT
Read the (Chennai) Tribunal Order: https://taxmann.social/6jmQf
Citation: [2026] 189 taxmann.com 793 (Chennai-Trib.)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #Comparables
#IFSCA #Circular
IFSCA Relaxes Eligibility Criteria for Qualified Jewellers Authorised by DGFT to Import Specified Gold or Silver Items Through IIBX
Read the Full Circular: https://taxmann.social/gjm0u
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #IIBX
#IRDAI #Circular
IRDAI Repeals Prior Approval Requirement for Dividend Repatriation by Foreign-Owned Insurance Intermediaries
Read the Full Circular: https://taxmann.social/1jmMl
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #InsuranceIntermediaries
#GST #CaseLaw
GST Registration Cancellation Quashed; Restoration Granted on Filing Returns and Dues Within 30 Days: HC
Read the (Gauhati) High Court Order: https://taxmann.social/bjmNX
Citation: [2026] 190 taxmann.com 539 (Gauhati)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #GSTRegistration
#GST #CaseLaw
Proviso to Section 107(6) Applies Only to Orders Imposing Penalty Without Tax; Appeal Rejection for Pre-Deposit Was Unsustainable: HC
Read the (Madras) High Court Order: https://taxmann.social/XjmB2
Citation: [2026] 190 taxmann.com 359 (Madras)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #GSTAppeal
#IncomeTax #CaseLaw
Compensation for Compulsory Acquisition of Agricultural Land Outside Municipal Area Not Taxable as Capital Gains: ITAT
Read the (Surat) Tribunal Order: https://taxmann.social/YjmVO
Citation: [2026] 190 taxmann.com 313 (Surat-Trib.)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #CapitalGains
#IncomeTax #CaseLaw
Penalty u/s 270A for Misreporting Upheld as Voluntary Tax Payment Post-Assessment Does Not Mitigate Levy: ITAT
Read the (Bangalore) Tribunal Order: https://taxmann.social/ZjmCz
Citation: [2026] 190 taxmann.com 340 (Bangalore-Trib.)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #Section270A
#IncomeTax #CaseLaw
Assessee Not in Default u/s 201 for Not Deducting TDS on LFC Reimbursement Due to Existing HC Interim Restraint: ITAT
Read the (Mumbai) Tribunal Order: https://taxmann.social/gjmXz
Citation: [2026] 190 taxmann.com 201 (Mumbai-Trib.)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #TDS
Register Now for Taxmann.com | Learning—Webinar Investing in US Partnerships & Corporations—What Indian Investors Must Know
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✔ Partnerships vs C-Corporations & Blocker Structures
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‣ 𝐒𝐭𝐚𝐭𝐞-𝐬𝐩𝐞𝐜𝐢𝐟𝐢𝐜 𝐑𝐮𝐥𝐞𝐬 – How conditions relating to timings, transport, security, childbirth and minimum female staffing can vary across States
‣ 𝐑𝐢𝐠𝐡𝐭 𝐭𝐨 𝐖𝐨𝐫𝐤 – How the legal framework has evolved from protective restrictions towards safety-oriented participation and greater employment access
Read the Full Article for FREE! https://taxmann.social/qjQuQ [15 Mins | Read Time]
Authored by: CS Isha Bathla – Manager, Research and Advisory, Taxmann & Neetisha Gulati – 2nd-year Law Student at MNLU, Nagpur
#TaxmannUpdates #LabourLaw #OSHWCCode #WomenAtWork #NightShift #WomenEmployment #WorkplaceSafety #EmploymentLaw #POSH #MaternityBenefits #WomenWorkforce
#LabourLaw #Opinion
Women’s right to work at night has undergone a significant legal shift. Where earlier labour laws largely restricted night-shift employment in the name of protection, the OSHWC Code seeks to enable women to work during night hours while placing corresponding safety obligations on employers.
This article examines the legal framework governing women’s night work, employer safeguards, State-specific variations, penalties and the constitutional and judicial developments behind this shift.
‣ 𝐖𝐫𝐢𝐭𝐭𝐞𝐧 𝐂𝐨𝐧𝐬𝐞𝐧𝐭 – Why women may be employed before 6 AM or after 7 PM only with documented consent and prescribed safeguards
‣ 𝐒𝐚𝐟𝐞𝐭𝐲 𝐎𝐛𝐥𝐢𝐠𝐚𝐭𝐢𝐨𝐧𝐬 – How employers must address transportation, adequate lighting, CCTV surveillance and emergency arrangements
‣ 𝐌𝐚𝐭𝐞𝐫𝐧𝐢𝐭𝐲 & 𝐏𝐎𝐒𝐇 – Why night-shift employment cannot dilute maternity protections or workplace safeguards against sexual harassment
#CBDT #Notification
The CBDT has amended the Income-tax Rules, 2026 to allow a resident individual or Hindu undivided family (HUF) buying immovable property from a non-resident to deposit and report tax deducted under section 393(2) of the Income-tax Act, 2025 through the challan-cum-statement in Form No. 141. A new Schedule E has been added to Form No. 141 for these transactions, and Form No. 132 has been updated to match. The amendment takes effect from 1 October 2026.
Read the Full Notification: https://taxmann.social/wjQyk
#TaxmannUpdates #IncomeTaxAct #HUF
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