CHAPTER – X: AUDIT AND AUDITORS Section – 139: Appointment of Auditors 139(1) Every company shall, at the first annual general meeting, appoint an individual or a firm as an auditor who shall hold office from the conclusion of that meeting till the conclusion of its 6th annual general meeting and thereafter till the conclusion […]
[The relevant sections of the applicable Acts have been mentioned in brackets] 1. What is nomination? Nomination is the naming of a person (or persons) by the owner in whom the owner is desirous of his share and interest in the flat being transferred on his death. [Section 30 of the Maharashtra Co-operative Societies Act, […]
In re Vasudeva Dall Products Private Limited (GST AAR Andhra Pradesh) We have examined the issues raised in the application and the submissions of the applicant as well. In the context of the remarks submitted by the jurisdictional officer, we examine the admissibility of the application without going into the merits of the case. In […]
Notification No. 08/2021 Central Government notifies ‘Haryana State Pollution Control Board’ a Board constituted by the State Government of Haryana under the Water (Prevention and Control of Pollution) Act, 1974, in respect of the specified income under section 10(46) of Income Tax Act, 1961. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification […]
In re Fraunhofer-Gesellschaft ZurForderung der angewandten Forschung (GST AAAR Karnataka) Since the parent company in Germany and the Appellant in India cannot be treated as separate persons but as one legal entity, the liaison activity performed by the Appellant for the parent company is in the nature of a service rendered to self A service […]
Case No. SSR-AD-03/2021Sunset review anti-dumping investigation concerning imports of Viscose Staple Fibre originating in or exported from China PR and Indonesia.
Notification No. 19/2021-Customs (N.T./CAA/DRI), Dated: 22.02.2021- Appointment of Common Adjudicating Authority MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (DIRECTORATE OF REVENUE INTELLIGENCE) New Delhi, the 22nd February, 2021 Notification No. 19/2021-Customs (N.T./CAA/DRI) S.O.836 (E).— In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453(E), dated 4th June […]
he appellants were not maintaining separate records of receipt, consumption of inventory of inputs and input services in terms of Rule 6(2) of CENVAT Credit Rules, 2004 and therefore, they opted to pay CENVAT Credit as determined under Rule 6(3A) of CENVAT Credit Rules, 2004 in terms of Rule 6(3)(ii) of CENVAT Credit Rules, 2004.
now a taxpayer can know all the details about his purchaser before making any purchase from his supplier. This facility might work as an information exchange module between the recipient and supplier. Taxpayers and registered persons now can search GSTIN of any other taxpayer and view his profile in detail.
Income Tax Department conducted a search & seizure operation on 19.02.2021, on a group running the biggest private Multi-speciality Hospital in Srinagar with more than 100 beds. Seven premises including 4 residential premises, all in Srinagar, were covered in the search.
