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Highlights

GST: Maintainability of appeal before the appellate authority - time limitation - this...

GST: Seeking Bail - fake / bogus ITC without any purchase or sale of goods - compounding...

I.Tax: Validity of assessment order - Faceless Assessment - Request for personal hearing...

I.Tax: Reopening of assessment u/s 147 - the dropping of the earlier proceedings was only...

I.Tax: Revision u/s 263 - denial of deduction u/s 54 in the hands of Individual - Partition...

I.Tax: TP addition - Specified Domestic Transaction (SDT) of Rent payment - Once it is held...

I.Tax: Exemption u/s.10(23C)(vi) - payment of lease rent to trustees of the trust - ld....

I.Tax: Penalty u/s. 271(1)(c) - recording of specific finding or not? - In para 7 of the...

I.Tax: Addition u/s 68 - Each one of them has confirmed the MCX transaction and the...

I.Tax: Inclusion of an amount on the basis of Form 26AS to the returned income of the...

IBC: Enforcement of a claim - time barred debt or not - The Applicant, in the present...

C.Ex.: CENVAT Credit - capital goods - availment of credit while availing depreciation -...

GST: Interpretation of the term “a contract” - TDS applicability under section 51 of the...

GST: Classification of machinery - The machineries manufactured and sold by the applicant...

GST: Constitutional Validity of levy of IGST on supply of services outside India -...

GST: Input Tax Credit - dummy and sham firms - fake and fabricated invoices without...

GST: Implementation of GST in works contract in post-GST regime - Since the demand of...

GST: Release of detained goods - expiry of E-way bill - Inter-state purchases - Rule...

GST: Maintainability of petition - seeking relief from Bail conditions - GST fraud - The...

I.Tax: Disallowance of interest payment converted into FITL (Funded Interest Term Loans) -...

I.Tax: Levy of tax on interest income - Status of the assessee - Resident but not...

I.Tax: Validity of jurisdiction assumed by AO u/s 147 - Assessment was not complete based...

I.Tax: Revision u/s 263 - assumption of revisionary jurisdiction by PCIT - once the revenue...

I.Tax: Exemption u/s 11 - Registration u/s 12AA - imparting education - the assessee was...

I.Tax: Entitlement u/s 54B - Benefit of exemption in the hands of HUF - purchase of...

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Articles
Notifications

SEBI - Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2021

Co. Law - Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Amendment Rules, 2021

IT - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Competition Commission of India’ in respect of the specified income arising to that Commission

IT - Income-tax (17th Amendment) Rules, 2021

IT - U/s 35(1) (ii) / (iii) of IT Act 1961 Central Government approved M/s Indian Institute of Technology, Bhilai

Co. Law - Companies (Incorporation) Fourth Amendment Rules, 2021

Cus (NT) - Supersession Notification No. 48/2021-Customs(N.T.), dated 20th May, 2021

ADD - Seeks to amend Notification No. 6/2016-Customs (ADD), dated the 8th March, 2016

ADD - Seeks to amend notification No. 23/2016-Customs (ADD), dated the 6th June, 2016

UTGST Rate - Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.

IGST - Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient.

IGST Rate - Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.

CGST Rate - Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.

UTGST Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.

IGST Rate - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.

More Notifications

Circulars/ Public Notices

SEBI - Potential Risk Class Matrix for debt schemes based on Interest Rate Risk and Credit Risk

SEBI - Centralized Database for Corporate Bonds/ Debentures

FEMA - Payment of margins for transactions in Government Securities by Foreign Portfolio Investors

SEBI - Enhancement of Overseas Investment limits for Mutual Funds

SEBI - Streamlining the process of IPOs with UPI in ASBA and redressal of investor grievances

SEBI - ‘Off-market’ transfer of securities by FPI

SEBI - Disclosure of the following only w.r.t schemes which are subscribed by the investor: a. risk-o-meter of the scheme and the benchmark along with the performance disclosure of the scheme vis-à-vis benchmark and b. Details of the portfolio

SEBI - Relaxation in compliance with requirements pertaining to AIFs and VCFs.

SEBI - Format of compliance report on Corporate Governance by Listed Entities

FEMA - Investment by Foreign Portfolio Investors (FPI) in Government Securities: Medium Term Framework (MTF)

SEZ - Policy for Used/Worn clothing and Plastic recycling units in SEZs/EOUs.

DGFT - Amendment in Para 2.108 (c) (iv) of Handbook of Procedure, 2015-20

DGFT - DGFT Import-Exporter Code(IEC) Services affected due to non-availability of PAN Validation Services from 01.06.2021 to 06.06.2021

DGFT - Mandatory recording of information about transfer of DFIA (Duty Free Import Authorization) Scrips and Paperless issuance of DFIA Scrips

Customs - Relaxations provided under Gas Cylinders Rules, 2016, so as to fast track approvals for imported cylinders and pressure vessels for storage and transportation of medical oxygen

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News

Recommendations of 44th GST Council Meeting - Change in GST Rates on goods being used in Covid-19 relief and management

Upcoming functionalities to be deployed on GST Portal for the Taxpayers

Finance Minister Smt. Nirmala Sitharaman chairs meeting to discuss infrastructure road map ahead

Indian mango promotion programme begins in Bahrain

India registered excellent growth in Agriculture Exports during 2020-21

Cabinet approves extension of applicability of New Investment Policy (NIP)-2012 read with its amendment to the Ramagundam Fertilizers and Chemicals Limited

Cabinet approves Minimum Support Prices (MSP) for Kharif Crops for marketing season 2021-22

Revenue Deficit Grant of ₹ 9, 871 crore released to 17 States

Table-12 of GSTR-1 (Advisory on PDF)

Sixteen varieties of mangoes including three GI certified varieties exported to Bahrain from West Bengal & Bihar

National Financial Reporting Authority seeks comments/suggestions from public and stakeholders on consultation paper on NFRA’s engagement with its stakeholders

CCI approves acquisition of 51% of the equity share capital in each of the three Electricity Supply Companies of Odisha. viz Western Electricity Supply Company of Odisha, Southern Electricity Supply Company of Odisha Limited and Central Electricity Supply Company of Odisha Limited by Tata Power Company Limited

CCI approves exchange of equity shareholding by existing shareholders of ReNew Power with shares of ReNew Global, along with a reverse triangular merger of subsidiary of ReNew Global with RMG II

CCI approves acquisition by BCP Topco IX Pte. Ltd. (BCP Topco), Waverly Pte Ltd. (GIC Investor) and Platinum Owl C 2018 RSC Limited (ADIA Investor) of Mphasis Limited

In a boost to exports from eastern region, 24 MT of groundnuts exported to Nepal from West Bengal

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Jiva Seva is Shiva Seva:
Service to humanity is Service to God

May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.

- Swami Vivekananda, CW, 5:137
 
 
 

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