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| Fecha | Crecimiento de Suscriptores | Menciones | Canales | |
| 05 septiembre | +6 | |||
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| 03 septiembre | +5 | |||
| 02 septiembre | +5 | |||
| 01 septiembre | +8 |
Publicaciones del Canal
‣ 𝐏𝐫𝐨𝐜𝐞𝐬𝐬𝐢𝐧𝐠 𝐅𝐞𝐞 – How a loan processing fee may remain embedded in PPE while still affecting the amortised cost of the related borrowing under Ind AS 109
‣ 𝐏𝐫𝐞𝐯𝐢𝐨𝐮𝐬 𝐆𝐀𝐀𝐏 𝐄𝐫𝐫𝐨𝐫𝐬 – Why the deemed cost exemption cannot be used to preserve an item incorrectly recognised as PPE
Read the Full Article for FREE! https://taxmann.social/9jxW0 [Add Mins | Read Time]
Authored by: CA Bhawna Grover – Manager & CA Prajwal Jha – Associate | Research and Advisory, Taxmann
#TaxmannUpdates #IndAS #IndAS101 #PPE #PropertyPlantAndEquipment #DeemedCost #AccountingStandards #FinancialReporting #PreviousGAAP #IndAS16 #IndAS109 #IndAS20
| 2 | #TaxmannAnalysis #IndAS
The deemed cost exemption under Paragraph D7AA of Ind AS 101 is one of the most commonly used transition reliefs for Property, Plant and Equipment. However, its application is not unrestricted, and first-time adopters must carefully examine what can and cannot be carried forward from previous GAAP.
This article analyses practical case studies on the scope and limits of the PPE deemed cost exemption during transition to Ind AS.
‣ 𝐒𝐞𝐥𝐞𝐜𝐭𝐢𝐯𝐞 𝐀𝐩𝐩𝐥𝐢𝐜𝐚𝐭𝐢𝐨𝐧 – Why an entity cannot selectively use previous GAAP carrying amount for some PPE and fair value for others merely based on preference
‣ 𝐔𝐧𝐫𝐞𝐚𝐥𝐢𝐬𝐞𝐝 𝐏𝐫𝐨𝐟𝐢𝐭 – How intra-group profit embedded in a subsidiary’s PPE may be treated where the subsidiary was not consolidated under previous GAAP
‣ 𝐆𝐨𝐯𝐞𝐫𝐧𝐦𝐞𝐧𝐭 𝐆𝐫𝐚𝐧𝐭𝐬 – Why grants deducted from PPE under previous GAAP should not be added back merely due to transition to Ind AS | 59 |
| 3 | Revolutionize Your Knowledge in the Ever-evolving World of Accounting & Auditing!
https://taxmann.social/JjxmR [Read Time: 2 Minutes]
Our expertly curated daily newsletter is your indispensable guide, providing clear and timely updates.
Join our community of 100,000+ professionals; access content curated by Taxmann’s Editorial Board from 1,000+ sources – https://taxmann.social/tRzS
#TaxmannUpdates #Accounting #IndAS #PCAOB #FASB #Auditing | 64 |
| 4 | Key Learnings:
✔️ Ind AS & ICDS
✔️ Income Characterisation & Tax Treatment
✔️ Deductions & Allowability
✔️ TDS & Foreign Remittances
✔️ Capital Market Transactions
✔️ Practical Perspective
📋 Relevant For:
* Chartered Accountants
* Tax Directors
* Corporate Tax Teams
* Chief Financial Officers
* Auditors
* Tax Experts
* CA Students
#TaxmannUpdates #TaxmannLearning #CrossBorderTaxation | 66 |
| 5 | Revolutionize Your Knowledge in the Ever-evolving World of Accounting & Auditing!
https://taxmann.social/JjxmR [Read Time: 2 Minutes]
Our expertly curated daily newsletter is your indispensable guide, providing clear and timely updates.
Join our community of 100,000+ professionals; access content curated by Taxmann’s Editorial Board from 1,000+ sources – https://taxmann.social/tRzS
#TaxmannUpdates #Accounting #IndAS #PCAOB #FASB #Auditing | 1 |
| 6 | #TaxmannWebinar #TaxAudit
Register Now for Taxmann.com | Learning—Webinar Tax Audit for FY 2025-26 | 20 Case Studies | Form 3CD | Recent Judgments | Reporting Considerations
📅 16th September 2026 (Wednesday) | 5:00 PM – 6:00 PM | IST
💻 Register Now for FREE! (Limited Slots Available) at https://taxmann.social/wjxQh
📢 Speakers:
Nilesh Modi – Chartered Accountant
Nilesh Modi is a Chartered Accountant with 28 years of post-qualification experience, specialising in Indian tax and regulatory laws since 1997. He has also cleared the Company Secretary examination (December 1996) and holds an LL.B. degree from the University of Mumbai (April 2013).
He is the author of The Law & Practice of Tax Treaties: An Indian Perspective, first published in 2008, with a revised second edition released in 2014 and a subsequent reprint in 2018. | 61 |
| 7 | #InternationalTax #WorldTaxNews
[New Column] Taxmann’s World Tax News provides a weekly snippet of tax news from around the globe. Here is a glimpse of the tax happening in the world this week.
Topics Covered:
• China ends dividend tax exemption for expatriates, introduces 20% tax rate
• Russian Federal Tax Service clarifies applicability of Minimum Top-up Tax
• Qatar issues Six Decisions to Implement Pillar 2 Global Minimum Tax Rules
Read the Full Column: https://taxmann.social/ejxgS [5 Mins | Read Time]
Drafted by Taxmann’s Research & Editorial Team
#TaxmannUpdates #China #Russia #Qatar #TaxRate #OECD | 123 |
| 8 | #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:
‣ 𝐏𝐮𝐛𝐥𝐢𝐜 𝐂𝐨𝐦𝐩𝐚𝐧𝐲 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐎𝐯𝐞𝐫𝐬𝐢𝐠𝐡𝐭 𝐁𝐨𝐚𝐫𝐝 (𝐏𝐂𝐀𝐎𝐁)
• PCAOB Issues Inspection Report and gives clean Chit to one of the Big Four Firm
‣ 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠 𝐒𝐭𝐚𝐧𝐝𝐚𝐫𝐝𝐬 𝐁𝐨𝐚𝐫𝐝 (𝐅𝐀𝐒𝐁)
• FASB Proposes Targeted Improvements to Accounting Standards Codification
𝐄𝐱𝐩𝐥𝐨𝐫𝐞 𝐭𝐡𝐞 𝐅𝐮𝐥𝐥 𝐂𝐨𝐥𝐮𝐦𝐧 𝐍𝐨𝐰: https://taxmann.social/Kjxog [3-Minute Read]
Prepared by 𝐓𝐚𝐱𝐦𝐚𝐧𝐧'𝐬 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡 & 𝐄𝐝𝐢𝐭𝐨𝐫𝐢𝐚𝐥 𝐓𝐞𝐚𝐦
#TaxmannUpdates #FASB #PCAOB #GAAP #US | 254 |
| 9 | Can the NCLT limit an approved repayment plan’s binding effect u/s 115(1) of the IBC to assenting creditors, excluding dissenting creditors? | 212 |
| 10 | Law stated as on 10th August 2026 | As amended by the Finance Act 2026 & the Taxation & Other Laws (Amendment) Act 2026
Look inside the book here: https://taxmann.social/fjxuh
Like it? Buy now with Free Expedited Shipping & get a Limited Period Discount! https://taxmann.social/jjkiP
#TaxmannBooks #TaxmannUpdates #IncomeTaxAct2025 #FinanceAct2026 #DirectTax #IncomeTax #TaxCommentary #Singhania #IncomeTaxRules2026 | 202 |
| 11 | Think in the 1961 Act—Find It in the 2025 Act.
The Flagship Direct Tax Commentary, Entirely Reconstructed Around the Income-tax Act 2025 & the Income-tax Rules 2026—with Every Provision Carrying Its 1961 Antecedent in Brackets Alongside, Featuring:
▸ Section-wise Cross-Referencer of Old & New Provisions—Every 1961 Provision Mapped to Its 2025 Counterpart and to the Paragraph Discussing It, in Both Directions
▸ Amendments at a Glance—85 Items in Three Parts across 50+ Pages, the 2026 Rules Presented in Before-and-After Tables
▸ Theoretical Discussion Supplemented by 600+ Case Studies—More than 450 Citable by Identifier, 445 Worked to a Full Computation
▸ Two Research Digests—384 Pages of CBDT Circulars & Landmark Rulings, with the Status of Special Leave Petitions Recorded ▸ Route-Map Tables & Tax Planning Hints—A 250-Page Chapter Surveyed in Two; Six Chapters Closing on a Planning Paragraph
▸ Ready Reckoners—Tax Rates with a Sixteen-Step Computation Format & the Complete Rates of Depreciation | 184 |
| 12 | Make every day count with Taxmann Daily.
https://taxmann.social/Hjxyg [Read Time: 4 minutes]
Stay current on the most significant developments across tax and allied laws—authoritative, succinct, actionable.
Join our community of 100,000+ professionals; access content curated by Taxmann’s Editorial Board from 1,000+ sources – https://taxmann.social/tRzS
#TaxmannUpdates #IncomeTax #TransferPricing #ITAT #DTAA #CBDT | 140 |
| 13 | ‣ 𝐔𝐬𝐞𝐟𝐮𝐥 𝐒𝐭𝐫𝐮𝐜𝐭𝐮𝐫𝐞𝐝 𝐒𝐮𝐦𝐦𝐚𝐫𝐲 – How entities should decide which information belongs in the primary statements and which belongs in the notes
‣ 𝐓𝐡𝐢𝐫𝐝 𝐁𝐚𝐥𝐚𝐧𝐜𝐞 𝐒𝐡𝐞𝐞𝐭 – When retrospective changes, restatements or reclassifications may require an additional balance sheet
Read the Full Article for FREE! https://taxmann.social/Zjxtz [15 Mins | Read Time]
Authored by: CA Bhawna Grover – Manager & CA Prajwal Jha – Associate | Research and Advisory, Taxmann
#TaxmannUpdates #IndAS #IndAS118 #IndAS1 #FinancialReporting #AccountingStandards #FinancialStatements #DisclosureRequirements #Materiality #Audit #ICAI | 119 |
| 14 | #Accounting #Opinion
Ind AS 118 seeks to strengthen financial reporting by focusing on how financial information is communicated to users. It moves beyond the general presentation approach of Ind AS 1 and places greater emphasis on structured summaries, materiality, consistency and meaningful disclosure.
This article explains the foundational principles of Ind AS 118, including the role of primary financial statements, notes, useful structured summaries, comparative information and the third balance sheet requirement.
‣ 𝐏𝐫𝐢𝐦𝐚𝐫𝐲 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐒𝐭𝐚𝐭𝐞𝐦𝐞𝐧𝐭𝐬 – Why these statements provide structured summaries of recognised assets, liabilities, equity, income, expenses and cash flows
‣ 𝐍𝐨𝐭𝐞𝐬 𝐭𝐨 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐒𝐭𝐚𝐭𝐞𝐦𝐞𝐧𝐭𝐬 – How notes provide material details and disaggregation needed to understand line items
‣ 𝐌𝐚𝐭𝐞𝐫𝐢𝐚𝐥𝐢𝐭𝐲 – Why not every prescribed presentation or disclosure needs to be separately provided if it is not material | 111 |
| 15 | #GST #CaseLaw
Composite Assessment Order Spanning Multiple Tax Periods Held Invalid Under Sec. 73 Cgst Act: Hc
Read the (A.P.) High Court Order: https://taxmann.social/7jhsv
Citation: [2026] 189 taxmann.com 338 (Andhra Pradesh)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #CGST | 108 |
| 16 | #ExciseLaw #CaseLaw
Rejection Of Return Revision For Non-Conduct Of Audit Unsustainable If Request Made Before Initiation Of Assessment Or Penalty Proceedings: Hc
Read the (Kerala) High Court Order: https://taxmann.social/Ojhaf
Citation: [2026] 188 taxmann.com 978 (Kerala)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #HighCourt | 103 |
| 17 | #BankingLaw #CaseLaw
Writ Entertaining Challenge To Sarfaesi Sec. 14 Order Despite Alternate Remedy Held Unsustainable; Bank Not Bound To Accept Delayed Ots Payment: Hc
Read the (Karnataka) High Court Order: https://taxmann.social/Xjhpg
Citation: [2026] 188 taxmann.com 1082 (Karnataka)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #SARFAESI | 99 |
| 18 | #InsolvencyLaw #CaseLaw
No Sale Deed Executed; Renewed Lease And Records Established Property As Corporate Debtor’s Asset; Rp Entitled To Take Custody Under Ibc : Nclt
Read the (Kolkata) NCLT Order: https://taxmann.social/Ujhos
Citation: [2026] 188 taxmann.com 564 (NCLT-Kolkata)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #NCLT | 97 |
| 19 | #GST #CaseLaw
Contravention Of Sec. 171 Found In Construction Project As Itc Benefit Of Rs. 14.94 Lakh Not Passed To 25 Eligible Buyers: Gstat
Read the (New Delhi) GSTAT Order: https://taxmann.social/7jhij
Citation:[2026] 189 taxmann.com 559 (GSTAT - NEW DELHI)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #GSTAT | 107 |
| 20 | #IncomeTax #CaseLaw
Addition U/S 69 For Capital Gains Remanded As Assessee's Submissions And Evidence Required Re-Examination: Itat
Read the (Surat) Tribunal Order: https://taxmann.social/Rjhyr
Citation: [2026] 189 taxmann.com 246 (Surat-Trib.)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #ITAT | 91 |
