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2023 (6) TMI 475 - MADRAS HIGH COURT
Restriction on the import of dogs into the Country for commercial breeding or other commercial activities - Validity of Notification No.3/2015- 2020 dated 25.04.2016 - seeking direction to Secretary,... ...
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2023 (6) TMI 347 - ITAT AHMEDABAD
Addition u/s 68 - unsecured loan - addition being made for the reason that the assessee was unable to discharge the onus of proving the genuineness of the transactions in terms of section 68 - CIT-A ... ...
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2023 (6) TMI 296 - CESTAT NEW DELHI
Wrongful availment of CENVAT Credit - input services - Outdoor Catering service - Membership of Club - General Insurance services - Maintenance of ETP - input service credit related to other units on ... ...
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2023 (5) TMI 986 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , PRINCIPAL BENCH , NEW DELHI
Seeking restoration of striken off name of company on the Register of Companies - preceding two years on behalf of the company no financial statement and annual returns were filed before the ROC and t... ...
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Inclusion of CA, CS and CMAs under Prevention of Money Laundering Act (PMLA)- Myths vs Facts.
Introduction Before we understand the notification issued regarding inclusion of CAs, CS, CMAs within the ambit of Prevention of Money Laundering Act, we need to have an appropriate understandin... ...
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2023 (6) TMI 335 - ITAT DELHI
Valuation of shares at a premium u/s 56(2)(viib) - FMV determined under DCF method of the unquoted shares - Whether AO is correct in rejecting the DCF method and the FMV determined under DCF method by... ...
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2023 (7) TMI 224 - ITAT DELHI
Revision u/s 263 by CIT - VAT liability was not considered for disallowance u/s 43B - HELD THAT:- The powers u/s 263 can be exercised if the order sought to be revised is erroneous inasmuch as prejud... ...
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2023 (5) TMI 729 - ITAT CHENNAI
Reopening of assessment u/s 147 - reopening was originated within the specified time limit of 4 years - HELD THAT:- In the present case since no specific query was raised by the AO in original assess... ...
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2023 (5) TMI 1275 - ITAT MUMBAI
Income deemed to accrue or arise in India - PE in India - existence of a DAPE - whether Appellant has a business connection in India as per the provisions of section 9(1)(i) ? - scope of India-Irelan... ...
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2023 (4) TMI 1209 - ITAT MUMBAI
TDS u/s 194C - payments made to driver-partners under the Uber App and payments made to the restaurant and courier partners under the Uber EATS App - Meaning of person responsible for paying u/s... ...
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2023 (6) TMI 250 - KARNATAKA HIGH COURT
Constitutional validity of Section 37A of FEMA Act - order of the Competent Authority affirming seizure by the Authorised Officer - Seeking consequential prayers of quashment of seizure order u/s 3... ...
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2023 (4) TMI 943 - ITAT DELHI
Assessment u/s 143(3) instead of section 153A - disallowance to 10% of the claim out of foreign travel expenses of the directors - Whether action of the assessing officer of making assessment u/s 143... ...
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2023 (4) TMI 1012 - CESTAT NEW DELHI
Territorial Jurisdiction of the Commissioner to issue the SCN - Input service Distributor (ISD) - Recovery of CENVAT Credit alongwith interest and penalty - Advertising services (Credit allowed) - Bus... ...
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2023 (5) TMI 228 - AUTHORITY FOR ADVANCE RULING, TELANGANA
Classification of services - rate of GST - Reimbursement of bonus - same GST rate as applicable for their main service of Canteen Service also for bonus reimbursement or not - taxable at 5% or 18%? - ... ...
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2023 (4) TMI 590 - DELHI HIGH COURT
Validity of Clause (iii) of the impugned Notification No. 16/2017 - benefits of exemption from levy of GST on passenger transportation services by a non-air-conditioned stage carriage has been denied ... ...
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General Provisions Regarding Imports and Exports
CHAPTER 2 CHAPTER-2 GENERAL PROVISIONS REGARDING IMPORTS AND EXPORTS 2.00 Policy Policy relating to general provisions regarding exports and imports is given in Chapter-2 of the FTP. 2.01 Coverage Th... ...
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RECENT DEVELOPMENTS IN GST
India GDP has slowed down to 4.4% in Q3 of current fiscal. However, it is expected that it may be on track to achieve 7% for the fiscal. According to latest statistical data, industrial production ... ...
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2023 (4) TMI 298 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Scope of supply - whether the subsidized deduction made by the applicant from the employees who are availing food in the factory/corporate office would be considered as a 'supply' under the pr... ...
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2023 (7) TMI 832 - NATIONAL FINANCIAL REPORTING AUTHORITY
Seeking expeditious disposal of complaint - Accounting and auditing irregularities in the functioning of the MHRIL - one-time (or in instalments) Membership Fees (MF) and recurring Annual Subscription... ...
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2023 (3) TMI 1166 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Taxability under CGST Act - receipt of a gratuitous payment from an outgoing member for the time he has resided in the society - no corresponding service being provided separately by the tax payer soc... ...
