"20 January 2021" Archive

‘Address of delivery’ & ‘Address on record’ under GST

01/01/1970

In this article I am taking two inter related definitions for discussion. Central Goods and Services Tax Act, 2017 specifically defines ‘address of delivery’ and ‘address on record’ under sub-section (2) & (3), respectively, of section 2. It is worth to mention that none of the said term was defined in the Central Excise Act, 1944...

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Section 37 General Deductions allowed for Business & Profession

01/01/1970

According to Section 37 of the Income Tax Act, 1961, any expenditure not being the expenditure allowed under Sections 30 to 36 and not of capital or personal nature and which are expended exclusively for the purposes of the business or profession are allowed while computing the income from business or profession. Conditions laid out [&hel...

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New Process to Submit Response for Income Tax Refund

01/01/1970

1. A taxpayer may have received an e-mail informing that his return has been processed and the refund amount will be credited to the pre-validated bank account. He must be wondering even after so many days why the amount has not been reflected in his account. 2. The Income Tax department has initiated a new […]...

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Report of Working Group to Study Cyber Liability Insurance

Ref. No:-- 20/01/2021

INSURANCE REGULATORY AND DEVELOPMENT AUTHORITY OF INDIA Ref. No:– Date:20-01-2021 Exposure Draft Re: Report of the Working Group (WG) to Study Cyber Liability Insurance. A Working Group was set up by the Authority vide order Ref: IRDAI/NL/ORD/MISC/260/10/2020 dated 19th October, 2020 to Study Cyber Liability Insurance. The Worki...

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Section 35AD Deduction towards expenditure on specified business

01/01/1970

Deduction available towards expenditure on specified business under section 35AD of the Income Tax Act is briefly explained in the current article. Article explains Provisions of section 35AD of the Income Tax Act, Conditions for claiming deduction under section 35AD, Amount of deduction available under section 35AD and List of specified ...

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Anti-dumping investigation concerning imports of Aniline from China

Case No. ADD(OI) 33/2019 20/01/2021

Case No. ADD(OI) 33/2019 Final Findings in the Anti-dumping investigation concerning imports of Aniline from China PR....

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Sunset Review investigation concerning imports of Cold-Rolled Flat Products

Case No- AD-SSR 08/2020 20/01/2021

MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF TRADE REMEDIES) NOTIFICATION FINAL FINDINGS New Delhi, the 20th January, 2021 Case No- AD-SSR 08/2020 Subject: Sunset Review investigation concerning imports of Cold-Rolled Flat Products of Stainless Steel of width 600 mm to 1250 mm and above 1250mm of non ...

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Anti-Dumping Investigation on imports of Methylene Chloride from China

Case No. AD-SSR-09/2020 20/01/2021

Case No. AD-SSR-09/2020 Sunset Review Anti-Dumping Investigation concerning imports of Methylene Chloride originating in or exported from China PR...

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Arbitrator appointment- Section 12(5) read with Seventh Schedule is mandatory 

Haryana Space Application Centre (Harsac) & Anr Vs Pan India Consultants Pvt. Ltd (Supreme Court of India)01/01/1970

Haryana Space Application Centre (Harsac) & Anr Vs Pan India Consultants Pvt. Ltd (Supreme Court of India) We are of the view that the appointment of the Principal Secretary, Government of Haryana as the nominee arbitrator of HARSAC which is a Nodal Agency of the Government of Haryana, would be invalid under Section 12(5) of […...

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Webinar on Career Growth in Litigation under GST (Few Seats left)

01/01/1970

Webinar on Career Growth in Litigation Management & GST (Indirect Taxes) – Best Practices In today’s era we all are looking forward to maximize our returns, may be in the form of fees from our clients or in form of Salary & Perks from our organization. In this tech-savvy world also, the maxim still holds […]...

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