Notification No. LAD-NRO/GN/2013-14/19/6422 -
26/08/2013
The requirement of allotment in dematerialised form shall also be applicable for the equity shares to be allotted pursuant to exercise of option attached to warrant or conversion of convertible securities....
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ACIT Vs Surajbhan Agrawal (ITAT Indore) -
The facts, in brief, are that a survey u/s 133A of the Act was carried out at the business premises of the assessee. As per the Revenue, an amount of Rs. 20 lacs was accepted as undisclosed income by the assessee on account of shortage of gold ornaments weighing 758.475 gms and excess stock of silver at 91.134 kms....
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Yono Club Trust Vs The Asst. Commissioner of Income Tax (ITAT Chennai) -
In our view, offering of the so called service to a particular section as in the instant case to members of the assessee organization only does not in any way lead to a charitable activity for the purpose of sec.2(15) of the Act....
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Revision in the last date of acceptance of registration forms for Executive Program & Professional Programme ( for June 2014 exam session )and opening of institute’s counter on 31st August 2013 ( Saturday ). As students are already aware that the last date of acceptance of registration form for Executive Program ( for students inten...
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Service Tax has become the king in the sphere of the taxation in the mere future. Daily amendments and notifications at the same time, has regarded it as most complicated law and generated huge litigation. ...
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Notification -
26/08/2013
In exercise of the power conferred under section 92CB read with section 295 of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-. ‘Safe Harbour Rules’...
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Notification No. 38 (RE-2013)/2009-2014 -
26/08/2013
Import policy of Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate)....
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Notification No. 37 (RE-2013)/2009-2014 -
26/08/2013
With regard to calculation of indigenous sales turnover, it is clarified that the turnover will include the net sales after deducting the sales returns from the gross sales. It is also clarified that the turnover of the applicant only shall be taken into consideration and the turnover of group concerns/ sister concerns/ subsidiaries etc. ...
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Notification No. 36 (RE-2013)/2009-2014 -
26/08/2013
Authorisation holders shall file monthly returns regarding imports made by them, to the concerned Regional Authority of DGFT by the 15th of each succeeding month in which authorisation is obtained (for example if a authorisation is obtained on 13th September, the authorisation holder will file monthly return by 15th of October and for eac...
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Narendra Sharma (1) Ratio Decidendi: It is settled law that broadly, every judgment of a superior court has three segments, viz. (i) the facts and the point at issue; (ii) the reasons for the decision; and (iii) the final order containing the decision. The principle on the basis whereof a legal issue is answered forms […]...
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