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Highlights

GST: Validity of assessment order - discrepancies in the invoices accompanied by e-way...

GST: Rejection of request for carry forward of Input Tax Credit (ITC) into the Goods and...

GST: Levy of Central GST and State GST - use of motor cycles, as contract carriages - The...

GST: Bail Application of co-accused - fake/inadmissible ITC on the strength of such fake...

GST: Bail application - issuance of bogus invoices without actually transferring the...

I.Tax: Unexplained income - on money receipts - Peak addition - Once the business profit is...

I.Tax: Adjustment made by the CPC (Centralized Processing Centre) u/sec. 143(1) - CPC did...

I.Tax: Determining the ALP under transfer pricing provisions - Determination of market...

I.Tax: Addition u/s 68 - non maintenance of books of accounts - There was no actual credit...

I.Tax: Reopening of assessment u/s 147 - addition as concealed income u/s. 69 - The fact...

I.Tax: Penalty u/s 271(1)(c) - Addition on account of non-genuine gifts - Penalty...

I.Tax: Disallowance of Depreciation on furniture provided at the residence of employee -...

I.Tax: Penalty levied u/s 271(1)(c) - the assessee has given evidences, on which no...

I.Tax: Unexplained reduction in closing work in progress - As there was a difference on...

Cus.: Refund of the redemption fine and penalty remitted - Department application for...

IBC: Initiation of CIRP - Suffice to say that the Corporate Debtor admitted that in-spite...

IBC: Initiation of CIRP - Corporate Debtor failed to make repayment of its dues -...

I.Tax: Bogus LTCG - disallowance of exemption claimed by assessee u/s 10(38) on account of...

I.Tax: Addition towards ROC expenses - section 35D provides amortization of certain...

I.Tax: Reopening of assessment u/s 147 - AO gets jurisdiction to reopen the assessment only...

I.Tax: Reopening of assessment u/s 147 - it is very clear in view of the detailed...

I.Tax: Addition towards office rent and office maintenance charges - apportionment of...

I.Tax: Allowable deduction of remuneration paid to the partners u/s 40(b) - selection of...

Cus.: EPCG Scheme - Amendment in Shipping Bills - mention of the EPCG licence number on...

Cus.: Recovery during pendency of litigation - pre-deposit was made - In the light of the...

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Articles
Notifications

FTP - Import of Urad - Modification Notification S.O. No.1261(E) dated 19th March, 2021

IT - Cash payment against medical treatment - Central Government specifies Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or similar other medical facilities providing Covid treatment to patients for the purpose of Section 269 ST of the Income-tax Act, 1961

ADD - Seeks to amend notification No. 07/2017-Customs (ADD), dated 17-02-2017, so as to extend the applicability of the said notification up to and inclusive of 31st October, 2021.

IT - Modification No. 16/2015 dated 16.02.2015

IT - Modification Notification No. 15/2015 dated 16.02.2015

IT - Modification Notification No. 14/2015 dated 16.02.2015

Cus (NT) - Exchange rates Notification No.46/2021-Cus (NT) dated 06.05.2021

SEBI - Securities and Exchange Board of India (Payment of Fees and Mode of Payment) (Amendment) Regulations, 2021

SEBI - Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Second Amendment) Regulations, 2021.

SEBI - Securities and Exchange Board of India (Alternative Investment Funds) (Second Amendment) Regulations, 2021

SEBI - Securities and Exchange Board of India (Intermediaries) (Second Amendment) Regulations, 2021

SEBI - Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Amendment) Regulations, 2021

SEBI - Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Second Amendment) Regulations, 2021

Cus - Corrigendum - Notification No. 29/2021-Customs, dated the 30th April, 2021

IT - Central Government specifies the sovereign wealth fund, namely, the Chiswick Investment Pte. Ltd.

More Notifications

Circulars/ Public Notices

Customs - Restoring the facility under Circular No. 17/2020 dated 03.04.2020 namely, 'Measure to facilitate trade during the lockdown period- section 143AA of the Customs Act, 1962

FEMA - Exim Bank's Government of India supported Line of Credit (LoC) of USD 7.35 million to the Government of the Republic of Nicaragua

Companies Law - Clarification on spending of CSR funds for ‘creating health infrastructure for COVID care’, ‘establishment of medical oxygen generation and storage plants’ etc.

DGFT - Inclusion of agency in Appendix 2G of Appendices and Aayat Niryat Forms of Foreign Trade Policy, 2015-20 in terms of Para 2.55 (d) of HBP 2015-20

SEBI - Relaxation in timelines for compliance with regulatory requirements by Debenture Trustees due to the CoVID-19 pandemic

Customs - Ad hoc Exemption from IGST on imports of specified COVID-19 relief material donated from abroad

Companies Law - Gap between two board meetings under section 173 of the Companies Act, 2013 (CA-13) — Clarification

Companies Law - Relaxation of time for filing forms related to creation or modification of charges under the Companies Act, 2013.

Companies Law - Relaxation on levy of additional fees in filing of certain Forms under the Companies Act, 2013 and LLP Act 2008

SEBI - Timelines for updation of Scheme Information Document (SID) and Key Information Memorandum (KIM)

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

Income Tax - Extension of time lines related to certain compliances by the Taxpayers under the Income-tax Act 1961

SEBI - Addendum to SEBI Circular on “Relaxation in adherence to prescribed timelines issued by SEBI due to Covid 19” dated April 13, 2020

SEBI - Relaxation in timelines for compliance with regulatory requirements

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

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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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