In the Companies (Share Capital and Debentures) Rules, 2014, in the principal rules, in rule 8, in sub-rule (1), in the Explanation, in clause (i) in sub-clause (a), the words for at least last one year shall be omitted.
ITBA is designed as a comprehensive platform in which all the processes of Department can be completed online in the System. For performing any action on any proceeding in system, a key pre-requisite that the base order of the proceeding should exist in the system.
It has been argued that they are using service of M/s Dialogue Corporation, USA for the purpose of data storage. It has been argued that the said service provider does not provide online services and there is no online service provider. In absence of online database access, no Service Tax can be demanded under the head of Online Database Access and Retrieval Service.
If a vehicle user with a valid, functional FASTag or any such device with sufficient balance in the linked account crossing a fee plaza installed with Electronic Toll Collection infrastructure, is not able to pay user fee through FASTag or any such device owing to malfunctioning of Electronic Toll Collection infrastructure, the vehicle user shall […]
M/s. Indo Lloyd Freight Systems Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chennai) As regards Brokerage commission of paid for booking of the export cargo, it is seen that the agents of shipping lines normally book the export cargo. The appellants actually get brokerage or commission for getting orders for the export of cargo. […]
An unmarried son of a CGHS beneficiary suffering from any permanent disability of any kind (physical or mental) will be entitled to CGHS facility even after attaining the age of 25 years.
Authenticated document to be relied upon by the developer to charge concessional rate of GST on CLSS housing. Requirement of specific approval/ certificate for residential projects to qualify as `Infrastructure status’
HPCL Mittal Energy Ltd. Vs Addl. CIT (ITAT Amritsar) The moot question is that what should be the nature of specification of a charge by the AO at the stage of initiation of penalty proceedings and at the time of passing the penalty order. Is the AO required to specify in the penalty notice/order as […]
These FAQs attempt to put in place the common queries that users have on the subject in an easy to understand language. However, for conducting a transaction, the Foreign Exchange Management Act, 1999 (FEMA) and the Regulations made or directions issued thereunder may be referred to.
Seeks to provide for provisional assessment of jute goods exported from Bangladesh by M/s Roman Jute Mills Ltd.(Producer/Exporter) and M/s SMP International, LLC, USA (Exporter/Trader) till the final findings of New Shipper Review in this regard are received.
