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Type: Year


Showing 1 to 20 of 1592 Records

Public Notice - DGFT

 

26/2015-2020 - 20-9-2017

Amendments in Hand Book of Procedures 2015-20 –reg.


25/2015-2020 - 14-9-2017

Amendments in SION H-331 for export product "Toothbrushes" -reg.


24/2015-2020 - 1-9-2017

Enlistment of Agricultural and Processed Food Products Export Development Authority (APEDA) under Appendix 2C [Agencies Authorized to issue GSP Certification] & 2E [List of Agencies Authorized to issue Certificate of Origin (Non-Preferential)] — reg.


23/2015-2020 - 1-9-2017

Export of preferential quota sugar to USA under TRQ quota


22/2015-2020 - 31-8-2017

Correction / Amendments in Table 2 of Appendix 3B Foreign Trade Policy 2015-20


21/2015-2020 - 31-8-2017

Export of Red Sanders wood (Pterocarpus santalinus) and Sandalwood (Santalum album) and import of Sandalwood from SEZ - Proformae for submission of applications for export and import - regarding


20/2015-2020 - 25-8-2017

Introduction of Appendix - 2X in Appendices and Aayat Niryat Forms (2015-20)


19/2015-2020 - 23-8-2017

Amendment in Appendix 2G (List of Inspection and Certification Agencies of Handbook of Procedures (Appendices and Aayat Niryat Forms) 2015-20


18/2015-2020 - 23-8-2017

Amendment in Para 2.84 of Chapter 2 of HBP 2015-2020 - Entitlement to export freely exportable items on free of cost basis by Status Holders has been revised


17/2015-2020 - 22-8-2017

Harrnonising MEIS Schedule in the Appendix 38 (Table-2) with ITC (HS), 2017


16/2015-2020 - 4-8-2017

Amendment in Appendix - 2E of Foreign Trade Policy, 2015-2020 - reg.


15 /2015-2020 - 2-8-2017

Export policy of Muli-bamboo and bamboo products — Proforma for issue of Certificate of Origin (COO) regarding


14/2015-2020 - 31-7-2017

Trade in Border Haats across the border between Bangladesh and India


13/2015-2020 - 27-7-2017

Allocation of quantity for export of preferential quota sugar to USA under TRQ quota


12/2015-2020 - 27-7-2017

Modification of SION existing at Sl. No E 8 for export product "Cashew Kernel”


11/2015-20 - 26-7-2017

Amendment in paras 2.16, 2.20, 2.51, 2.74, 2.79 and 2.80 of the Handbook of Procedures (HBP) of Foreign Trade Policy (FTP) 2015- 20 - regarding.


10/2015-2020 - 30-6-2017

Extending Merchandise Exports from India Scheme (MEIS) benefit for 'Onions Fresh or Chilled' under ITC (HS) code 07031010 upto 30.09.2017


09/2015-2020 - 29-6-2017

Modification in para 2.07 (b) of Handbook of Procedure (2015-20) - regd


08/(2015-2020) - 24-5-2017

Amendment in the Public Notice No.05/2015-2020 dated 27th April, 2017


07/2015-20 - 17-5-2017

SCOMET Export permission for 'Stock & Sale' purposes


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Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

Forum: Input tax credit

Forum: Cess paid instead of SGST

Forum: Excise duty credit on finished stock at additional place of business.

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Forum: GST rates on mobile recharge business

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Forum: import purchase

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Forum: 3B mistake

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 – comments and suggestions-reg.



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