The Hon’ble Sikkim High Court in the case of Future Gaming & Hotel Services Private Limited and others held that activities of distributors & agents selling lottery tickets cannot be considered as activities for facilitating promotion of lottery tickets issued by state government
ITAT Ahmedabad held In the case of ACIT vs. The Mehsana Urban Co-op. Bank Ltd. that intention of assessee at the time of purchase of securities is relevant factore to decide whether it is held for trading or investment .
Whether the Assessee is eligible to claim rebate of Excise duty paid on inputs used in exported goods as well the Excise duty paid on exported final products under Rule 18 of the Central Excise Rules, 2002 (the Excise Rules)?
The ld. Authorised Representative for assessee submitted that the Commissioner of Income Tax (Appeals) erred in not noting that the impugned assessment had been passed in the absence of proper and valid authorization.
Circular No. 24/2015- Customs Duty As part of Government’s initiatives for improving Ease of Doing Business, several facilitation measures are being taken by the Central Board of Excise & Customs. After consultation with stakeholders, it has emerged that introduction of electronic messaging for issue of Delivery Order instead of a paper based Delivery Order will result in considerable simplification in the Customs Clearance process, and can demonstrably reduce transaction costs and time taken in the clearance of Cargo.
Secretarial Standard- 1 on Meetings of the Board of Directors prescribes a set of principles for convening and conducting Meetings of the Board of Directors and matters related thereto. This Standard is applicable to the Meetings of Board of Directors of all companies incorporated under the Act except One Person Company (OPC) in which there is only one Director on its Board.
One of the very common question being raised by the manufacturers is whether generator set can be purchased against C form by them. The article covers the specific situation of manufacturers purchasing generator set against C form.
In a world where we are hustling to make ends meet, everyone is busy fighting their own battles; there is a need, need for move Love. Hate begets more Hate. Only Love can outcast all those feelings of enmity. Love isn’t only being affectionate towards one person. Love is boundless and has an infinite meaning than we are aware of.
Notification No. 80/2015 – Income Tax in column (5), for Any person responsible for deducting or collecting tax at source for the purposes of Chapter XVII B or XVIIBB located in the territorial area mentioned in column (4), read (a) Any person responsible for deducting or collecting tax at source for the purposes of Chapter XVII B or XVII BB located in the territorial area mentioned in column (4); (b) Any other person located
As per Article 10 of European Union Regulation (EC) No. 891/2009 of 25.9.2009 “release for free circulation for the quotas of CXL concession sugar with order no.09.4321 shall be subject to the presentation of a certificate of origin issued by the competent authority of the third country concerned in accordance with articles 55 to 65 of Regulation (EEC) No. 2454/93.
