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Home e-Newsletters Index Year 2021 August Day 19 - Thursday

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TMI Tax Updates - e-Newsletter
August 19, 2021

Case Laws in this Newsletter:

GST Income Tax Customs Corporate Laws Insolvency & Bankruptcy Service Tax Central Excise Indian Laws



Articles

1. What is The Procedure to Fill Income Tax Filling?

   By: Sunanda Banerjee

Summary: The income tax return (ITR) filing process is now more convenient. Individuals with income from salary, house property, and other sources not exceeding 50 lakh INR can use the ITR1 or ITR Sahaj Form. Form 26AS, provided by the Income Tax Department, summarizes taxes deducted and paid. ITR 4 is for those with business or professional income under specific sections, with total income not exceeding 50 lakh INR. ITR 5 is for entities like firms and LLPs, excluding those needing to file under certain sections. Filing fees range from 1500-2000 INR, varying with transaction complexity.

2. COVER NEED NOT ALWAYS SIGNIFY

   By: Jayaprakash Gopinathan

Summary: A ruling by the AAR Karnataka addressed the applicability of GST on diesel costs for running Diesel Generating (DG) Sets leased by a partnership firm to various entities. The firm charged GST at 18% on both the rental and diesel costs. The dispute arose over whether diesel costs should be taxed, given diesel's exclusion from GST. The ruling concluded that diesel costs are part of the service contract, not separate supply, thus taxable. The decision emphasized that diesel costs are operational, not reimbursable, aligning with the comprehensive service agreement for DG Sets, impacting the tax liability on diesel usage.


News

1. Finance Minister Smt. Nirmala Sitharaman discusses various issues related to climate change with Rt. Hon Alok Sharma, COP 26 President Designate

Summary: The Finance Minister of India met with the COP 26 President Designate to discuss climate change issues, emphasizing India's progress towards UNFCCC and Paris Agreement goals. India is on track to achieve its target of 450GW of renewable energy by 2030, with 100GW already accomplished. The meeting highlighted initiatives like the Hydrogen Energy Mission and stressed the importance of climate justice and compassion for the poor. The Finance Minister expressed hope for developed countries to fulfill their $100 billion annual commitment to developing nations, anticipating positive outcomes on financial goals at COP 26.

2. Cabinet approves Memorandum of Understanding between Permanent Mission of India to the WTO, Centre for Trade and Investment Law (Indian Institute of Foreign Trade) and Centre for Trade and Economic Integration (The Graduate Institute, Geneva)

Summary: The Union Cabinet of India has approved a Memorandum of Understanding between the Permanent Mission of India to the WTO, the Centre for Trade and Investment Law, and the Centre for Trade and Economic Integration in Geneva. This MoU aims to enhance academic and research opportunities in international trade and investment law for Indian researchers and officials. It includes capacity-building programs to improve understanding of international trade issues and support India's positions in trade negotiations. The collaboration will involve experts from India, Switzerland, and other countries, fostering a comprehensive understanding of emerging trade law areas. The agreement will last for three years.

3. Pilot Launch of International Bullion Exchange – The Gateway for Bullion Imports

Summary: The International Bullion Exchange, launched by the International Financial Services Centres Authority (IFSCA), is set to commence operations on October 1, 2021. Announced in the Union Budget 2020-21, the exchange aims to streamline bullion imports into India, offering a transparent platform for trading and price discovery. It will integrate with financial markets, enhancing India's position as a global trading hub. The exchange is established through a collaboration of major Indian financial entities, forming India International Bullion Holding IFSC Ltd. The exchange will include a Bullion Clearing Corporation and a Bullion Depository, with CDSL-IFSC as the designated depository.

4. India records 572% growth in grant of Patents in last 7 years

Summary: India has seen a 572% increase in patent grants over the past seven years, with 28,391 patents granted in 2020-21 compared to 4,227 in 2013-14. The country also registered 14.2 lakh trademarks from 2016 to 2020, surpassing the 11 lakh registrations from 1940 to 2015. India's Global Innovation Index ranking improved to 48th in 2020 from 81st in 2015-16. The government aims to further enhance intellectual property rights (IPR) to boost innovation and economic growth. Initiatives include fee reductions for educational institutions and training on IPR matters for 10 lakh students.

5. Income Tax Department conducts searches in NCR

Summary: The Income Tax Department conducted searches on a telecom equipment trading company in the NCR region, uncovering significant financial discrepancies. The company, sourcing entirely from its holding company, reported substantial losses despite high gross profits, suggesting bogus expenses. Non-existent entities were identified as recipients of these expenses, and incriminating evidence from key personnel's electronic data revealed illegal currency exchanges and unaccounted transactions. The company also failed to deduct TDS on significant provisions and underreported bank accounts. Unaccounted cash and lockers were discovered, with the ongoing investigation potentially revealing tax liabilities in the hundreds of crores.


Notifications

Customs

1. S.O. 3365(E) - dated 17-8-2021 - Cus (NT)

Corrigendum - Notification No. 67/2021-Customs (N.T.), dated the 13th August, 2021

Summary: In the corrigendum to Notification No. 67/2021-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, a correction is made to the original notification dated August 13, 2021. Specifically, in Table-2 on page 4, Serial Numbers 2 and 3 in Column 4, the phrase "759 per kilogram (i.e., no change)" is amended to "759 per kilogram." This correction is officially documented under reference number F. No. 467/01/2021-Cus-V and is issued by the Under Secretary.


Circulars / Instructions / Orders

DGFT

1. Trade Notice No. 16/2021-22 - dated 17-8-2021

Procedure and Criteria for submission and approval of applications for export of COVID-19 Rapid Antigen Testing kits

Summary: The Directorate General of Foreign Trade (DGFT) has issued guidelines for the export of COVID-19 Rapid Antigen Testing kits, referencing Notification No. 18/2015-20. The export quota is set at 1176 lakh kits for July, August, and September 2021. Exporters must apply online via the DGFT's ECOM system between August 20 and August 30, 2021. The export license will be valid for six months. Applications must include manufacturing proof, purchase orders, and a company-certified undertaking confirming fulfillment of domestic orders. All documents must be self-attested, and incomplete or late applications will be rejected.

Customs

2. Instruction No. 19/2021 - dated 17-8-2021

Instructions and clarifications by Directorates/Commissionerates/Audit: Scope of Section 151 A of the Customs Act, 1962

Summary: The circular from the Ministry of Finance, Department of Revenue, emphasizes the exclusive authority of the Central Board of Indirect Taxes & Customs (CBIC) under Section 151A of the Customs Act, 1962, to issue instructions for uniformity in goods classification, duty levy, and implementation of related provisions. It prohibits Directorates/Commissionerates/Audit from independently issuing interpretations or clarifications on these matters. However, they may still analyze cases, highlight practice divergences, or issue reports on findings, provided they align with existing Board instructions. Any discrepancies must be reported to the Board for resolution. Difficulties in implementing these instructions should be communicated to the Board.

3. Instruction No. 18/2021 - dated 17-8-2021

Verification of the Preferential Certificates of Origin and difficulties being faced by the trade in implementation of the Customs (Administration of Rules of Origin under Trade Agreements) Rules (CAROTAR), 2020

Summary: The circular addresses challenges in implementing the Customs (Administration of Rules of Origin under Trade Agreements) Rules (CAROTAR), 2020. Despite previous instructions, there are ongoing issues with the verification of Certificates of Origin (CoO), leading to trade delays and administrative burdens. The document emphasizes the need for strict adherence to CAROTAR guidelines, particularly in selecting representative CoOs for verification and ensuring that requests are well-grounded and specific. It highlights the importance of using past verification results for identical products from the same manufacturer unless there are valid reasons for re-verification. Officers are urged to follow prescribed procedures and timelines.


Highlights / Catch Notes

    GST

  • Specialty Flours Like Dosa and Idli Classified Under HSN 21069099, Attracting 18% GST Rate.

    Case-Laws - AAR : Classification of goods - rate of GST - different varieties of Flours - There are no merit to treat the subject goods as flour. As these products are not specifically mentioned under any specific Tariff item of HSN 2106, the products merit classification under the residual entry ‘other’ at HSN 21069099 as "Food preparations not elsewhere specified or included" - The products i.e. Gota Flour ii. Khaman Flour iii. Dalwada Flour iv. Dahiwada Flour v. Dhokla Flour vi. Idli Flour and vii. Dosa Flour are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST) - AAR

  • GST Input Tax Credit Denied for Air-Conditioning and Ventilation Systems u/s 17(5)(c) of CGST Act.

    Case-Laws - AAR : Admissibility of input tax credit - blocked credit or not - GST paid on the procurement of plant and machines including the service of installation and commissioning - Input tax credit is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c) CGST Act. - AAR

  • GST on Rooftop Solar: Deduct Subsidy from System Cost to Calculate Taxable Value; No Section 17(2) Implications.

    Case-Laws - AAR : Valuation - Reduction of subsidy for arriving at Ex-factory value in order to collect the GST on goods supplied to the customer under the rooftop solar project - The taxable Value on Tax invoice issued to the Customer shall be arrived after deducting the subject Subsidy from ‘System Cost’ and GST liability is on the Taxable Value. - There shall be no implication of Section 17(2) CGST Act, if taxable value is arrived after subtracting the subsidy amount from the system price. - AAR

  • Gujarat Government Incentives Under "Atma Nirbhar Gujarat Sahay Yojna" Subject to GST, Not Considered Subsidies Per CGST Act.

    Case-Laws - AAR : Subsidy or not - incentives received under “Atma Nirbhar Gujarat Sahay Yojna” declared by the Gujarat Govt. - The applicant has submitted that after disbursement of loan to the beneficiaries, they had forwarded the claim for incentive/subsidy through the office of District Registrar, Co-operative Society, Rajkot and after considering the said claim, the Govt. of Gujarat has sanctioned incentive - The subject incentive amount liable to GST. The said Incentive is not subsidy and does not merit exclusion from valuation under section 15(2)(e) CGST Act. The subject supply is covered at section 7(1)(a) CGST Act and not covered at section 7(2) CGST Act. - AAR

  • ITC Blocked for Air Conditioning, Lifts, Electricals, Architect Services & More Under CGST Act Sections 17(5)(c) & (d.

    Case-Laws - AAR : Input tax credit - Central Air Conditioning Plant, Classified & Grouped under Plant & Machinery - ITC is blocked under Section 17(5)(c) CGST Act for: Central Air Conditioning Plant; Lift; Electrical Fittings; Fire Safety Extinguishers, Roof Solar Plant. - ITC is blocked under Section 17 (5) (d) CGST Act for : Architect Service and Interior Decorator fees. - AAR

  • Input Tax Credit Blocked for GST on Employee Canteen Facilities u/s 17(5)(b)(i) of CGST Act.

    Case-Laws - AAR : Input tax credit - GST charged by service provider on canteen facility provided to employees working in factory - levy of GST - nominal amount recovered by Applicants from employees for usage of canteen facility - ITC on GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) of CGST Act and inadmissible to applicant. - GST, at the hands on the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider. - AAR

  • Sale-in-Transit to AHPL Now Taxed as 'Supply' u/s 7 of CGST/TNGST Act 2017, Affects TANGEDCO Transactions.

    Case-Laws - AAR : Levy of GST - Components supplied by the Vendors in a Sale-in-Transit to AHPL - The Components, which were supplied in Sale-in-Transit transaction, without payment of tax under the erstwhile Central Sales Tax regime, by the Applicant , i.e., AHPL to its Customer (i.e., TANGEDCO) in Tamil Nadu is a 'Supply' as per Section 7 of the CGST/TNGST Act 2017 and will attract levy of Goods and Services Tax. - AAR

  • Bus Body Building on Customer's Chassis Classified as Service; 18% GST Rate Applies Under SAC 998881.

    Case-Laws - AAR : Classification of supply - supply of goods or supply of services - activity of Bus Body Building on the chassis supplied by the customer on job work basis - The bus body building on the chassis supplied by the customer is a supply under SAC 998881-motor Vehicle and trailer manufacturing services - applicable rate will be GST will be 18% - AAR

  • No ITC on GST Charged for Leasehold Rights Transfer Due to Section 17(5) Prevailing Over Section 16(1.

    Case-Laws - AAR : Entitlement to avail and utilize ITC - the transfer of leasehold rights in the part property - the GST amount charged by IPL if such transaction is considered to be a supply - Section 17(5) of the Act, starts with the Non-obstante clause, ‘Notwithstanding anything contained in sub-section (1) of section 16’, which indicates that the provisions under Section 17(5) prevails over section 16(1) of the Act. From the explanation of ‘Plant and Machinery’, it is evident that while ‘Plant and Machinery’ includes foundation and structural supports required to fix apparatus, equipment, machinery on the earth, land building or other civil structures are specifically excluded. - The applicant is not entitled to avail and utilize ITC of GST charged by IPL - AAR

  • Income Tax

  • Unsecured loan not deemed dividend u/s 2(22)(e) due to lack of registered shareholder status despite common directors.

    Case-Laws - AT : Disallowance u/s. 2(22)(e) - assessee has received unsecured loan and assessee company from whom it has obtained unsecured loan there were two common directors - Since the assessee company was not registered share holder in the company from whom the loan was obtained therefore no addition can be made as deemed dividend in the hands of the assessee company merely because there was a common shareholder in the payee company and the assessee company. - No additions - AT

  • Court Denies Exemption for Unproven Agricultural Income; Partly Allows Assessee's Deduction u/ss 10(1) and 80-JJA.

    Case-Laws - AT : Denial of exemption u/s.10(1) in respect of income returned as agricultural income on account of it being unproved - Safed Musli produced - agricultural expenditure Presumably incurred on the standing crops - Denial of deduction u/s. 80-JJA on the profits and gains of the business of sale of biofertilizer and biological agent - Decided partly in favor of assessee - AT

  • Denial of 12AA Registration: Charitable Activities Under Scrutiny for Tax Exemption as per Section 2(15) Income Tax Act.

    Case-Laws - AT : Exemption u/s 11 - grant of registration under section 12AA(l)(b)(II) denied - Charitable activity u/s 2(15) - The registration under section 12AA is only to the objects of the institution. The activities of an institution though genuine at the time of grant of registration may not remain so during its life span and the registration granted to it cannot be life time guarantee that it would remain so, that is why the law prescribes procedure for withdrawal of registration once granted. - AT

  • Revision u/s 263: Interest from Bank Deposits Not Deductible u/s 80P(2)(a)(i) for Cooperative Societies.

    Case-Laws - AT : Revision u/s 263 - Deduction u/s 80P(2)(a)(i) - interest income was received by the assessee on deposits - section 80P(2)(d) of the Act specifically exempts interest earned from funds invested in cooperative societies. - However, interest earned from investments made in any bank, not being a co-operative society, is not deductible under section 80P(2)(d) of the Act. - The argument that co-operative Banks are also co-operative societies is without any basis - AT

  • ACIT's Assessment Invalid: Lacked Pecuniary Jurisdiction and Failed to Issue Mandatory Section 148 Notice for Reassessment.

    Case-Laws - AT : Reopening of assessment u/s 147 - Jurisdiction of Income Tax Authorities - Power to transfer cases - the assessment framed by ACIT, Circle-23(1), Hooghly, is bad in law on two counts, firstly he did not have any pecuniary jurisdiction to frame the assessment and secondly he himself did not form any belief that the income of the assessee has escaped assessment nor did he issue notice u/s 148 of the Act which was sine qua non to assume jurisdiction to frame to assessment. - AT

  • Depreciation claim challenge: Leasing businesses don't need extensive infrastructure. Multi-location SCLB possible without moving assets.

    Case-Laws - AT : Disallowance of claim of depreciation on the assets leased - operating lease - Allegation of the Revenue that the Assessee does not have any infrastructure is concerned, we are of the considered opinion that leasing business does not require any such elaborate infrastructure and any such multi-location, SCLB arrangement can be entered into without the physical movement of the assets depending on the commercial viability of the transaction. - AT

  • Pr.CIT Rightly Revises A.O's Order for Failing to Scrutinize Interest Deduction Claim u/s 263 of Income Tax Act.

    Case-Laws - AT : Revision u/s 263 by CIT - We are of a strong conviction that no infirmity emanates from the order passed by the Pr.CIT, who had rightly observed that the A.O without verifying the assessee’s claim for deduction of interest expenditure had summarily accepted the same on the very face of it. Our aforesaid conviction is fortified by the ‘Explanation 2(a)’ to Sec. 263 of the Act - AT

  • Customs

  • Goods like API Supari and Chikni Supari classified under heading 0802 of Customs Tariff Act, 1975.

    Case-Laws - AAR : Classification of goods - API supari - chikni supari - unflavoured supari - flavoured supari - their correct classification is heading 0802 of the first schedule to the Customs Tariff Act, 1975. - AAR

  • Handheld Blenders and Mixers Exempt from BIS Compliance Due to Distinct Specs and Uses per 2018 Quality Control Order.

    Case-Laws - AT : Requirement with the compliance with mandatory BIS compliance - The appellant has given clear distinctions of tasks that can be performed by Hand blender and Hand Mixer - In view of these facts, the Handheld Blenders and Handheld Mixers are two different products and having different specifications, mechanisms, performance, speed, power and even built for performing different tasks. Further, the impugned goods are not liable to have a BIS compliance as mentioned in BIS Kitchen Appliances (Quality Control) Order, 2018 as the same is not applicable in the impugned goods. - AT

  • Customs Duty Rate Should Be Based on 05.07.2019 Submission Date Despite ICEGATE Portal Issue Delaying Entry Numbers.

    Case-Laws - AT : Relevant date for payment of Customs Duty - The respondent had submitted all the four Bills of Entry with the relevant documents on 05.07.2019 before 5 PM and the respondent cannot be blamed if for three consignments, Bills of Entry numbers were not generated because of some fault with the ICEGATE portal of the appellant on which the respondent was required to enter the Electronic Integrated Declaration and the supporting documents. The rate of Basic Customs Duty as applicable on 05.07.2019 would, therefore, be applicable and not the Basic Customs Duty as applicable on 20.07.2019, on which date the respondent had resubmitted the Bills of Entry with documents in view of the instructions issued by the Department. - AT

  • Tribunal Cannot Hear Appeals on Baggage Imports/Exports per Section 129(A) of Customs Act; Gold Smuggling Cases Affected.

    Case-Laws - AT : Smuggling - Gold Bars - Baggage Rules - personal effects - As per Section 129 (A) Customs Act, 1962, this Tribunal has no jurisdiction to decide any appeal in respect of an order which relates to any goods exported or imported as Baggage. - since appeal relates to Baggage, the same is not maintainable before the Tribunal - AT

  • Indian Laws

  • Legal Ambiguity in Cheque Dishonor: When Can Offenses Be Compounded u/s 147 of the Negotiable Instruments Act?

    Case-Laws - HC : Dishonor of Cheque - Seeking compounding of offence at belated stage - compromise between the parties - In the instant case, the problem herein is with the tendency of litigants to belatedly choose compounding as a means to resolve their dispute, furthermore, the arguments on behalf of the opposite parties on the fact that unlike Section 320 Cr.P.C., Section 147 of the Negotiable Instruments Act provides no explicit guidance as to what stage compounding can or cannot be done and whether compounding can be done at the instance of the complainant or with the leave of the court. - HC

  • Service Tax

  • CENVAT Credit allows repair and maintenance of office premises, excludes quiz competitions as recreational activities.

    Case-Laws - AT : CENVAT Credit - Works Contract Service - Quiz Competition - It has been consistently held in various decisions that repair and maintenance of the office premises falling under the definition of Input Service and the assessee is entitle to avail credit of the same. However, CENVAT credit on conducing quiz competition (re- creational activities) cannot be allowed. - AT

  • Central Excise

  • High Court Rules ICB Clearances as Exports, Entitles Appellant to Cenvat Credit Refund u/r 5.

    Case-Laws - HC : Refund of accumulated credit - rejection on the ground that there was no “Physical Export” under Rule 5 - It is undisputed that for the period from January2014 to December-2014 the present appellant had claimed similar refund of Cenvat credit under Rule 5 of the said Rules on the ground that said credit remained unutilized due to clearances of the final products under ICB. - the clearances made by the appellant herein to ICB had to be considered as exports for being entitled to claim refund of Cenvat credit. - HC

  • Job-Work Service Tax Liability: Determining Responsibility Between Job-Worker and Principal Under Exemption Notification.

    Case-Laws - AT : Job-Work - liability to pay service tax - job-worker or principal - activity of manufacture undertaken by the job-workers, availing exemption under Notification - since the order attained finality, the Department cannot be permitted to contend that the activity undertaken by the appellant would amount to manufacture. - AT

  • Refund Entitlement Due to Lack of Show Cause Notice u/s 11A for Short-Paid Duty Recovery Challenge.

    Case-Laws - AT : Refund claim of the amount reversed under protest - if there is a short payment of duty, the only option for the Revenue is to follow the procedure prescribed under section 11A to recover such short paid duty. Even if the assessee pays the duty when pointed out by the Audit Party or Preventive team, such a payment of duty is only a deposit because any report or conversation with audit or preventive team is not a method of recovering short paid duty. Thereafter, a Show Cause Notice under Section 11A must be issued demanding the duty and proposing to appropriate the amount already deposited during audit or preventive checks towards this amount. This has not been done in this case. - The respondent is entitled for refund claim of the amount already reversed during the course of audit - AT

  • Assessee's Refund Claim Valid as CESTAT Sets Aside Demand; Payment Made Under Protest, Exempt from Section 11B Limitation.

    Case-Laws - AT : Refund claim of pre-deposit - applicability of time limitation - the order dated 30.06.2014 of adjusting the paid amount towards the sanctioned demand was passed during the pendency of the assessee’s appeal challenging the said demand before CESTAT and the demand stands set aside by CESTAT. Such act of the Department cannot be denied to be the coercive manner and since the payment was made pursuant to the direction of Departmental Authorities the same cannot be considered as voluntary payment and has to be treated as payment under protest. - Section 11B proviso is clear enough to say that the limitation of one year shall not apply where any duty/interest on such duty has been paid under protest - AT


Case Laws:

  • GST

  • 2021 (8) TMI 741
  • 2021 (8) TMI 740
  • 2021 (8) TMI 739
  • 2021 (8) TMI 738
  • 2021 (8) TMI 737
  • 2021 (8) TMI 736
  • 2021 (8) TMI 735
  • 2021 (8) TMI 734
  • 2021 (8) TMI 733
  • 2021 (8) TMI 732
  • 2021 (8) TMI 731
  • 2021 (8) TMI 730
  • 2021 (8) TMI 680
  • Income Tax

  • 2021 (8) TMI 747
  • 2021 (8) TMI 746
  • 2021 (8) TMI 745
  • 2021 (8) TMI 744
  • 2021 (8) TMI 743
  • 2021 (8) TMI 742
  • 2021 (8) TMI 725
  • 2021 (8) TMI 718
  • 2021 (8) TMI 714
  • 2021 (8) TMI 713
  • 2021 (8) TMI 712
  • 2021 (8) TMI 711
  • 2021 (8) TMI 710
  • 2021 (8) TMI 709
  • 2021 (8) TMI 707
  • 2021 (8) TMI 706
  • 2021 (8) TMI 705
  • 2021 (8) TMI 703
  • 2021 (8) TMI 700
  • 2021 (8) TMI 695
  • 2021 (8) TMI 690
  • 2021 (8) TMI 688
  • 2021 (8) TMI 686
  • 2021 (8) TMI 684
  • 2021 (8) TMI 683
  • Customs

  • 2021 (8) TMI 729
  • 2021 (8) TMI 727
  • 2021 (8) TMI 715
  • 2021 (8) TMI 704
  • 2021 (8) TMI 698
  • 2021 (8) TMI 692
  • 2021 (8) TMI 679
  • Corporate Laws

  • 2021 (8) TMI 723
  • 2021 (8) TMI 721
  • 2021 (8) TMI 691
  • 2021 (8) TMI 682
  • 2021 (8) TMI 681
  • Insolvency & Bankruptcy

  • 2021 (8) TMI 719
  • 2021 (8) TMI 699
  • 2021 (8) TMI 689
  • Service Tax

  • 2021 (8) TMI 717
  • 2021 (8) TMI 716
  • 2021 (8) TMI 694
  • Central Excise

  • 2021 (8) TMI 726
  • 2021 (8) TMI 724
  • 2021 (8) TMI 722
  • 2021 (8) TMI 708
  • 2021 (8) TMI 702
  • 2021 (8) TMI 701
  • 2021 (8) TMI 697
  • 2021 (8) TMI 696
  • 2021 (8) TMI 693
  • 2021 (8) TMI 687
  • 2021 (8) TMI 685
  • Indian Laws

  • 2021 (8) TMI 728
  • 2021 (8) TMI 720
 

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