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GST Council Decisions - As on 31-12-2021

Latest: Tax Updates - TMI e-Newsletter
Highlights

GST: Exemption form GST - Rent for locker provided in bus stand - (Rent for locker...

I.Tax: Short term capital gain - capital gain arose from transfer of land to the...

I.Tax: Reopening of assessment u/s 147 - The notice under Section 148 has been issued...

I.Tax: Disallowance u/s 14A r.w.r. 8D in rectification proceedings u/s 154 - Mandation of...

I.Tax: Addition u/s 68 - assessee has received share application money as unexplained - In...

I.Tax: Disallowance u/s 14A - Disallowing interest expense - Neither the assessee furnished...

I.Tax: Revision u/s 263 by CIT - Applicability of section 56(2)(vii)(b)(ii) has to be...

I.Tax: Revision u/s 263 by CIT - AO framed assessment order on died company - in the...

I.Tax: Revision u/s 263 by CIT - disallowance of exemption claimed in respect of...

I.Tax: Disallowance of interest expenditure - alleging that the assessee was unable to...

Cus.: DEEC Scheme - fraudulent export - proceedings initiated, but was not completed...

Cus.: Refund of excess amount deposited - The petitioner is right in his contention that...

Cus.: Seeking payment of duty drawback claim, along with interest - the Order dated...

IBC: Validity of Winding up order - Antrix, which initiated the proceedings for winding...

Co.Law: Oppression and mismanagement - the Tribunal has the power to make Interim Orders...

S.Tax: 100% EOU - Refund claim of unutilised input service tax credit - the denial of...

S.Tax: Extended period of limitation - Security service - Non-payment of service tax,...

C.Ex.: Condonation of delay in filing appeal before the Commissioner (appeals) - It is...

C.Ex.: CENVAT Credit - Chemicals sent to the job workers for carrying out further process -...

C.Ex.: Refund of the amount Central Excise Duty - deemed exports or not - supplies made to...

Levy of penalty of dismissal from service - Fraud by the Bank Clerk - industrial...

Validity of Arbitral Award - dishonor of cheque - Claim u/s 18 of the Limitation...

Dishonor of Cheque - Suspension of order passed by the lower court - Considering the...

Dishonor of Cheque - The actual offence should have been committed by the Company...

GST: Input tax Credit - entitlement to avail and utilize ITC of GST - Air Separation Unit...

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Articles
Notifications

IT - Securities Transaction Tax (1st Amendment), Rules, 2022

IT - Income tax (2nd Amendment) Rules, 2022.

IT - e-advance rulings Scheme, 2022

Cus - Seeks to exempt BCD and IGST on goods imported for the purpose of AFC Women's Asian Cup India, 2022

SEZ - Central Government de-notifies an area of 9.255 hectares thereby making the total area of the Special Economic Zone as 69.783 hectares at State Industries Promotion Corporation of Tamil Nadu Limited, Industrial Growth Centre, Perundurai Village, Erode District, in the State of Tamil Nadu

SEBI - Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment) Regulations, 2022

SEBI - Securities and Exchange Board of India (Settlement Proceedings) (Amendment) Regulations, 2022

SEBI - Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2022

IT - Income tax (1st Amendment), Rules, 2022

Cus (NT) - Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

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

IT - Corrigendum - Notification No. 142/2021 in F.No.300196/4/2021-ITA-I dated 31.12.2021

ADD - Seeks to rescind Notification No. 49/2017-Customs (ADD), dated the 17th October, 2017, to remove levy of ADD on Colour coated / pre-painted flat products of alloy or non-alloy steel originating in or exported from China PR and European Union.

Co. Law - Seeks to bring in force section 56 of the Companies (Amendment) Act, 2020

Co. Law - Seeks to bring in force to clause (i) of section 80 of the Companies (Amendment) Act, 2017

More Notifications

Circulars/ Public Notices

DGFT - Clarification regarding SIMS.

Income Tax - Guidelines under clause (10D) section 10 of the Income-tax Act, 1961

Customs - Alignment of AEO Circular No. 33/2016 dated 22.07.2016 and 54/2020 dated 15.12.2020 with CAROTAR, 2020 implemented vide dated 21.09.2020

DGFT - Addition of Area of Operation for Existing PSIA

Customs - Retention of ISO Containers to meet future requirements

DGFT - De-Activation of IECs not updated at DGFT

DGFT - Amendment of Para 2.54 (d)(v)(iv) of Handbook of Procedures, 2015-2020.

DGFT - Guidelines for submission of online application for One time registration for SCOMET license and Post-reporting requirements for Export of chemicals under General authorization for export of Chemicals and related equipments (GAEC) w.e.f 19.01.2022

DGFT - Inclusion of Paragraph 2.79G in the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20 to notify the procedure for General Authorisation for Export of Chemicals and related equipment (GAEC)

Income Tax - Extension of timelines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021-22

SEBI - Framework for operationalizing the Gold Exchange in India

SEBI - Disclosure obligations of listed entities in relation to Related Party Transactions

GST - Guidelines for recovery proceedings under the provisions of section 79 of the CGST Act, 2017 in cases covered under explanation to sub-section (12) of section 75 of the CGST Act, 2017

DGFT - Continuation of operations of the DGFT ‘COVID-19 Helpdesk' for International Trade related Issues’

SEBI - Increasing Awareness regarding Online Mechanisms for Investor Grievance Redressal

More Circulars

News

Finance Minister Smt. Nirmala Sitharaman authorises release of advance installment of tax devolution to State Governments amounting to ₹ 47,541 crore

Cabinet approves infusion of ₹ 1,500 crore in Indian Renewable Energy Development Agency Limited (IREDA)

Cabinet approves Scheme for grant of ex-gratia payment of difference between compound interest and simple interest for six months to borrowers in specified loan accounts

Exports target of USD 650 Billion within the current financial year achievable: Shri Piyush Goyal

Auction for Sale (Re-issue) of (i) ‘4.56% GS 2023’, (ii) ‘5.74% GS 2026’, (iii) ‘6.67% GS 2035’, and (iv) ‘6.99% GS 2051’

Repayment of ‘8.20% GS 2022’

Income Tax Department conducts search and seizure operations in Haryana

Budget 2022: FADA seeks GST rate cut on two-wheelers to 18 pc to spur demand

IT industry can play a key role in raising services exports to $1 trillion a year - Shri Piyush Goyal

46 Startups announced winners of the National Startup Awards 2021 along with 1 incubator and 1 accelerator

Delhi Customs Officials recover smuggled gold worth over ₹ 7.5 lakh along with Fake Indian Currency Notes worth ₹ 10 lakhs at IGI Airport; 2 arrested

DGGI Officials bust network involving fake invoices worth more than ₹ 4,500 crore; 1 held

Shri Piyush Goyal urges Global Venture Capital Funds to focus on Startups from Tier 2 and 3 cities

INDIA’S FOREIGN TRADE: December 2021

India-UK Joint Media Statement on Launch of FTA Negotiations

More News

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  • 2022 (1) TMI 773 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , PRINCIPAL BENCH , NEW DELHI

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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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