Artificial Intelligence has already been applied to education primarily in some tools that help develop skills and testing systems. Artificial Intelligence can drive efficiency, personalization and streamline administrative tasks to allow teachers the time and freedom to provide understanding and adaptability.
The Government has made changes to the Corporate Social Responsibility (CSR) Rules and the recent amendments in the Companies (CSR Policy) Rules, 2014 have been notified on 22nd January 2021.
it is decided that the ‘Work From Home” permission in terms of Rule 43 of SEZ Rule 2006 is extended till 30.06.2021. A review of the same will be taken thereafter for further decision in the matter.
Southern Ferro Ltd. Vs State of Karnataka (Karnataka High Court) In respect of electricity supplied to the consumers by a non-licensee through a licensee, the electricity tax payable is on the units of the electricity supplied. Obviously, the unit of electricity supplied is the indicator of the quantum of electricity consumed and since the electricity […]
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of KGST Rules, 2017 –regarding
As a trade facilitation measure and in order to further ease the process of doing business, the GST Council in its 42nd meeting held on 05.10.2020, had recommended that registered person having aggregate turnover up to five (5) crore rupees may be allowed to furnish return on quarterly basis along with monthly payment of tax, with effect from 01.01.2021. Government has issued following notifications to implement the Scheme of quarterly return filing along with monthly payment of taxes
It had been prescribed that the condition made under sub-rule (4) of rule 36 of the GST Rules shall apply cumulatively for the tax period February, March, April, May, June, July and August, 2020 and that the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax credit for the said months.
CGST Vs. Sanyam Mittal (Patiala House Court) On behalf of the department, It is submitted that accused availed fraudulent ITC of Rs. 12.82,05,579/- from various bogus firms and he accepted his fraud in his statement under section 70 of CGST Act on 06.03.2020 and also on 08.09.2020 where he confirmed that he purchased goodsless invoices […]
DCIT Vs EIH Associated Hotels Ltd. (ITAT Kolkata) It is noted that the staff recruitment expenses were incurred only exclusive for the purpose of business and hence allowable expenditure. We note that the expenses on account of employees’ relation expenses to the tune of Rs. 3,78,242/- was incurred for efficient functioning of the business which […]
Neeraj Ramkumar Tiwari Vs State Of Gujarat (Gujarat High Court) On 03.09.2020, the petitioner filed Criminal Misc.Application No.12831 of 2020 for bail under Section 439. However, pending the bail application, statutory period of 60 days for registering the complaint under the provisions of the GST Act had expired and therefore, on 28.09.2020, the petitioner preferred […]
