Books Archives - Tax Heal https://www.taxheal.com/category/books Complete Guide for Income Tax and GST in India Thu, 14 May 2026 07:34:34 +0000 en-US hourly 1 https://wordpress.org/?v=7.0 GST Daily Case law Digest 13.05.2026 https://www.taxheal.com/gst-daily-case-law-digest-13-05-2026.html Thu, 14 May 2026 07:34:10 +0000 https://www.taxheal.com/?p=129744 GST Daily Case law Digest 13.05.2026 Section Case Law Title Brief Summary Citation Relevant Act C-Form Addl. Chief Secretary vs. Southern Agrifurane Industries Manufacturers are entitled to C-Forms for inter-state ENA purchases for liquor, as indecision by the GST Council cannot restrict trade rights or retrospective exclusion. Click Here CST Act / GST 25 Thermo… Read More »

]]> GST Daily Case law Digest 13.05.2026

Section Case Law Title Brief Summary Citation Relevant Act
C-Form Addl. Chief Secretary vs. Southern Agrifurane Industries Manufacturers are entitled to C-Forms for inter-state ENA purchases for liquor, as indecision by the GST Council cannot restrict trade rights or retrospective exclusion. Click Here CST Act / GST
25 Thermo Fisher Scientific India (P.) Ltd., In re Separate registration in Odisha is not required if contracts, invoicing, and administration are managed by the HO in Maharashtra without an independent setup. Click Here CGST Act, 2017
29 Sri Laxmi Narasimha Metals vs. Appellate JC A non-speaking SCN for GST cancellation that lacks specific contraventions is a foundational defect that cannot be cured by the taxpayer’s participation in an appeal. Click Here CGST Act, 2017
174 Abis Exports India (P.) Ltd vs. State of Chhattisgarh Pre-GST tax incentives/subsidies must continue unless specifically rescinded, as mandated by the legal saving clause. Click Here CGST Act, 2017
Principles of NJ Kalinga Trader vs. JC, GST & Central Excise An Order-in-Original is liable to be quashed if a hearing notice was not served, as it violates the principles of natural justice. Click Here CGST Act, 2017
74 Gyankeer Tobacco Products vs. Addl. Commissioner SCNs issued under Section 74 without fresh material to reopen matters already settled in AAR proceedings reflect a jurisdictional error. Click Here CGST Act, 2017
7 Union of India vs. Torrent Power Ltd. Road restoration charges reimbursed to a municipal body are compensatory in nature and do not constitute “consideration” for a taxable supply. Click Here CGST Act, 2017
132 Hansraj Gurjar vs. Union of India Bail denied in a fake invoice syndicate case due to the gravity of the economic offence and the lack of extenuating circumstances. Click Here CGST Act, 2017
69 Devendra Surana vs. Union of India Anticipatory bail granted for wrongful ITC claims where the amount was deposited, transactions were documented, and custodial interrogation was unnecessary. Click Here CGST Act, 2017
69 / BNSS Jagadish Upadhyay vs. Supdt. of Central GST Regular bail granted on grounds of parity and completion of investigation after a prolonged period of judicial custody. Click Here CGST Act, 2017
]]> AQMM v2.0 : ICAI releases implementation guide to enhance the audit quality https://www.taxheal.com/aqmm-v2-0-icai-releases-implementation-guide-to-enhance-the-audit-quality.html Mon, 24 Feb 2025 15:05:05 +0000 https://www.taxheal.com/?p=99682 AQMM v2.0 : ICAI releases implementation guide to enhance the audit quality Utility for self-evaluation under AQMM v 2.0 Implementation Guide for Audit Quality Maturity Model version 2.0 (AQMM v 2.0) Announcement – Audit Quality Maturity Model version 2.0 (AQMM v 2.0)

]]> AQMM v2.0 : ICAI releases implementation guide to enhance the audit quality ]]> ICAI announces revised classification criteria of Non-Company Entities for the applicability of Accounting Standards https://www.taxheal.com/icai-announces-revised-classification-criteria-of-non-company-entities-for-the-applicability-of-accounting-standards.html Wed, 13 Nov 2024 14:16:49 +0000 https://www.taxheal.com/?p=96707 ICAI announces revised classification criteria of Non-Company Entities for the applicability of Accounting Standards The Institute of Chartered Accountants of India (ICAI) recently released a major update, revising the classification criteria for Non-Company Entities (NCEs) under the Accounting Standards framework. This revision simplifies the existing structure by consolidating the previous four levels (Level I to… Read More »

]]> ICAI announces revised classification criteria of Non-Company Entities for the applicability of Accounting Standards The Institute of Chartered Accountants of India (ICAI) recently released a major update, revising the classification criteria for Non-Company Entities (NCEs) under the Accounting Standards framework. This revision simplifies the existing structure by consolidating the previous four levels (Level I to IV) into two categories: Micro, Small, and Medium-Sized Entities (MSMEs) and Large Entities. With this streamlined classification, the update brings clear compliance guidelines—requiring Large Entities to fully adhere to all Accounting Standards, while providing MSMEs with certain exemptions and relaxations. This updated framework, effective for accounting periods beginning on or after April 1, 2024, offers greater clarity and ease of compliance for non-company entities.

Download Click here

]]> How to Email from Tally Prime I Ledgers and Invoices from Tally Prime I CA Satbir Singh https://www.taxheal.com/how-to-email-from-tally-prime-i-ledgers-and-invoices-from-tally-prime-i-ca-satbir-singh.html Fri, 12 May 2023 08:06:30 +0000 https://www.taxheal.com/?p=93934 How to Email from Tally Prime I Ledgers and Invoices from Tally Prime I CA Satbir Singh tally prime,how to send email from tally,how to send email in tally prime,email from tally,auto email from tally erp 9,email from tally prime,direct mail from tally,tally,send email from tally,how to email bill from tally ,tally prime download,tally prime… Read More »

]]> How to Email from Tally Prime I Ledgers and Invoices from Tally Prime I CA Satbir Singh

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]]> Meaning of Books of Account as per Companies Act https://www.taxheal.com/meaning-of-books-of-account-as-per-companies-act.html Thu, 06 Apr 2023 14:57:39 +0000 https://www.taxheal.com/?p=93736 Meaning of Books of Account as per Companies Act Meaning of “Books of Account” as per Section 2(13) of the Companies Act includes  records maintained in respect of— (i) all sums of money received and expended by a company  and matters in relation to which the receipts and expenditure take place; (ii) all sales and… Read More »

]]> Meaning of Books of Account as per Companies Act

Meaning of “Books of Account” as per Section 2(13) of the Companies Act includes  records maintained in respect of—

(i) all sums of money received and expended by a company  and matters in relation to which the receipts and expenditure
take place;
(ii) all sales and purchases of goods and services by the company;
(iii) the assets and liabilities of the company; and

(iv) the items of cost as may be prescribed under section 148 in the case of a company which belongs to any class of
companies specified under that section;

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