اکنون در دسترس! پژوهش تلگرام ۲۰۲۵ — مهمترین بینشهای سال 
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پستهای کانال
‣ 𝐈𝐦𝐩𝐚𝐜𝐭 𝐨𝐧 𝐈𝐧𝐝𝐮𝐬𝐭𝐫𝐲 – The ruling reshapes compliance, pricing and business models for online gaming, fantasy sports and casinos
Read the Full Article for FREE! https://taxmann.social/8hLqs [10 Mins | Read Time]
Authored by: CA Kishore Harjani – Lead-GST & CA Divya Jain – Assistant Manager | Taxmann Research & Development
#TaxmannUpdates #GSTOnOnlineGaming #OnlineMoneyGaming #GSTUpdates
| 2 |  #GST #Opinion
The Supreme Court has finally settled one of the biggest GST controversies in India’s online gaming sector.
In Directorate General of GST Intelligence v. Gameskraft Technologies Pvt. Ltd., the Court held that GST is leviable on the full-face value of bets or stakes placed by players, and not merely on the platform fee or Gross Gaming Revenue retained by gaming operators.
‣ 𝐒𝐭𝐚𝐤𝐞𝐬 𝐎𝐯𝐞𝐫 𝐒𝐤𝐢𝐥𝐥 – For GST purposes, the decisive factor is whether money is staked on an uncertain outcome, not whether the game involves skill or chance
‣ 𝐂𝐡𝐚𝐧𝐜𝐞 𝐭𝐨 𝐖𝐢𝐧 𝐚𝐬 𝐆𝐨𝐨𝐝𝐬 – The Court treated the player’s chance to win as an actionable claim taxable as goods
‣ 𝐎𝐩𝐞𝐫𝐚𝐭𝐨𝐫 𝐚𝐬 𝐒𝐮𝐩𝐩𝐥𝐢𝐞𝐫 – Gaming platforms were held to be suppliers of the chance to win, not merely intermediaries
‣ 𝐅𝐮𝐥𝐥-𝐕𝐚𝐥𝐮𝐞 𝐓𝐚𝐱𝐚𝐭𝐢𝐨𝐧 – GST applies on the entire amount deposited or staked, without deduction for winnings or payouts | 1 |
| 3 |  This week’s highlights with expert insights across Tax | Corporate Laws | Accounting. https://taxmann.social/FhKNT [Read Time: 15 mins]
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#TaxmannUpdates #LTCG #AIF #ITAT #Funds#CIT #CIRP #CoC #CIRP #CGST #GST #ITC #GSTR | 23 |
| 4 |  Section-wise updates on Tax | Corporate Laws | Accounting at your fingertips! https://taxmann.social/xhKt4 [Read Time: 25 mins]
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| 5 | Section-wise updates on Tax | Corporate Laws | Accounting at your fingertips! https://taxmann.social/xhKt4 [Read Time: 25 mins]
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#TaxmannUpdates #IncomeTaxAct #CGST #SGST #SEBI #CompaniesAct #FEMA #Insolvency #LabourLaws #GRATUITY | 1 |
| 6 | #IncomeTax #CaseLaw
Service of Notice Solely Through ITBA Portal Invalid Under Sec. 282(1) Read With Rule 127(1); Matter Remanded: ITAT
Read the (Chennai) Tribunal Order: https://taxmann.social/NhJKf
Citation: [2026] 187 taxmann.com 426 (Chennai - Trib.)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #ITBA | 215 |
| 7 | #GST #CaseLaw
ITC Denial on Retrospective Supplier GST Cancellation Set Aside; Authority Directed to Reconsider Claim Afresh: HC
Read the (Calcutta) High Court Order: https://taxmann.social/AhJJB
Citation: [2026] 186 taxmann.com 1274 (Calcutta)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #ITC | 191 |
| 8 | #GST #CaseLaw
Assessment Order Quashed as ITC Head-Wise Utilisation Not Erroneous as per Binding Precedent: HC
Read the (Kerala) High Court Order: https://taxmann.social/zhJH9
Citation: [2026] 186 taxmann.com 1112 (Kerala)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #ITC | 175 |
| 9 | #LabourLaw #Notification
Govt. Delegates Power to Appoint Verification Officers Under the Industrial Relations Code
Read the Full Notification: https://taxmann.social/uhJGZ
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
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| 10 | #SEBI #Circular
SEBI Extends Timeline for SBU Framework and Net Worth Compliance for Merchant Bankers
Read the Full SEBI Circular: https://taxmann.social/MhJFo
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #MerchantBankers | 126 |
| 11 | #SEBILaw #Update
SEBI Proposes Harmonised Price Band Framework for Multi-Listed Scrips
Read the Full SEBI Document: https://taxmann.social/ohJDe
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #StockExchanges | 95 |
| 12 | #InternationalTaxation #CaseLaw
Receipts From Feeder Vessels Held Exempt Under Article 8 of the India–Germany DTAA, Not Taxable Under Sec. 44B: ITAT
Read the (Mumbai) Tribunal Order: https://taxmann.social/YhJS9
Citation: [2026] 187 taxmann.com 405 (Mumbai-Trib.)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #DTAA | 92 |
| 13 | #InternationalTaxation #CaseLaw
AO to Verify Whether Software Sales Involved Copyright Transfer Before Taxing Receipts as Royalty Under DTAA: ITAT
Read the (Mumbai) Tribunal Order: https://taxmann.social/yhJAf
Citation: [2026] 187 taxmann.com 345 (Mumbai-Trib.)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #AO | 87 |
| 14 | #IncomeTax #CaseLaw
Exemption Under Sec. 10(23FBA) Allowable as NCD Processing Fee Formed Part of Category II AIF's Investment Return: ITAT
Read the (Chennai) Tribunal Order: https://taxmann.social/nhJPP
Citation: [2026] 187 taxmann.com 347 (Chennai-Trib.)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #NCD | 89 |
| 15 | #InsolvencyLaw #CaseLaw
Once 60-Day IBC Period and 28-Day SCR Re-Filing Window Lapse, Right to Appeal Stands Extinguished: SC
Read The Full Supreme Court Order Here: https://taxmann.social/AhJbr
Citation: [2026] 187 taxmann.com 327 (SC)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #CGST | 100 |
| 16 | #GST #CaseLaw
Penalty Under Sec. 122(1A) of the CGST Act Upheld on Partners as Natural Persons for Evasion Benefiting Them: HC
Read The (Gauhati) High Court Order: https://taxmann.social/bhJvQ
Citation: [2026] 187 taxmann.com 394 (Gauhati)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #CGST | 134 |
| 17 | #GST #CaseLaw
Section 6(2)(b) GST Bar Inapplicable as No Prior State Proceeding Existed Before CGST Action: HC
Read the (Rajasthan) High Court Order: https://taxmann.social/UhJc2
Citation: [2026] 187 taxmann.com 385 (Rajasthan)
𝐅𝐨𝐫 𝐃𝐚𝐢𝐥𝐲 𝐔𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐋𝐚𝐰𝐬 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚, 𝐅𝐨𝐥𝐥𝐨𝐰 '𝐓𝐚𝐱𝐦𝐚𝐧𝐧' 𝐨𝐧 𝐖𝐡𝐚𝐭𝐬𝐀𝐩𝐩: https://taxmann.social/ayDWB
#TaxmannUpdates #CGST | 146 |
| 18 |  Empowering informed corporate-law decisions.
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#TaxmannUpdates #RBI #SEBI #AMC #CIRP #COC #IBBI #BCBS | 350 |
| 19 | #QuestionoftheWeek #RBI #Exporters
RBI has restored the timeline for exporters to realise and repatriate export proceeds. What is the revised time limit? | 433 |
| 20 | ![#GlobalFinancialInsights #Accounting #Auditing [𝐍𝐞𝐰 𝐂𝐨𝐥𝐮𝐦𝐧] 𝐆𝐥𝐨𝐛𝐚𝐥 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐈𝐧𝐬𝐢𝐠𝐡𝐭𝐬 is desi](data:image/jpeg;base64,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){kind=small} #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 seeks public comments on proposed amendments to QC 1000
‣ 𝐅𝐢𝐧𝐚𝐧𝐜𝐢𝐚𝐥 𝐑𝐞𝐩𝐨𝐫𝐭𝐢𝐧𝐠 𝐂𝐨𝐮𝐧𝐜𝐢𝐥 (𝐅𝐑𝐂)
• FRC launches new sandbox initiatives to support Audit Innovation and Simplify Reporting
‣ The Financial Accounting Standards Board (FASB)
• FASB seeks public comments on proposed Accounting Changes for Market-Return Cash Balance Plans
𝐄𝐱𝐩𝐥𝐨𝐫𝐞 𝐭𝐡𝐞 𝐅𝐮𝐥𝐥 𝐂𝐨𝐥𝐮𝐦𝐧 𝐍𝐨𝐰: https://taxmann.social/jhJRK [3 -Minute Read]
Prepared by 𝐓𝐚𝐱𝐦𝐚𝐧𝐧'𝐬 𝐑𝐞𝐬𝐞𝐚𝐫𝐜𝐡 & 𝐄𝐝𝐢𝐭𝐨𝐫𝐢𝐚𝐥 𝐓𝐞𝐚𝐦
#TaxmannUpdates #FinancialReporting | 396 |
