"24 March 2021" Archive - Page 5

PFRDA (Employees’ Service) (Amendment) Regulations, 2021

Notification No. PFRDA/12/RGL/139/11 24/03/2021

1. These regulations may be called the Pension Fund Regulatory and Development Authority (Employees’ Service) (Amendment) Regulations, 2021. 2. These shall come into force on the date of their publication in the Official Gazette....

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ITAT allows depreciation on car despite non-production of car purchase Invoice

Delhi Call Centre Private Limited Vs DCIT (ITAT Delhi)

Delhi Call Centre Private Limited Vs DCIT (ITAT Delhi)  The only objection to the allowance of depreciation by the Lower Authorities is that the assessee could not produce copy of purchase invoice of the vehicle. It is undisputed that the Department has allowed interest on vehicle loan as well as has also allowed the expenditure [&hellip...

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Information Technology Services Income not taxable under article 12 of India- Sweden tax treaty

SCA Hygiene Products AB (Essity Hygiene And Health AB) Vs DCIT (ITAT Mumbai)

SCA Hygiene Products AB (Essity Hygiene And Health AB) Vs DCIT (ITAT Mumbai) In order to decide whether or not the services rendered by the assessee fit the definition of ‘fees for technical services’, as applicable under the Indo Swedish tax treaty, the question that we must ask ourselves is not only whether the technical [&h...

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IRDAI extends exemption from Physical Insurance Proposal form till 30.09.2021

Ref. No: IRDAI/NL/CIR/MISC/064/03/2021 and Ref. No. IRDAI/HLT/REG/CIR/062/03/2021 24/03/2021

his has reference to IRDAI circular Ref: IRDA/NL/CIR/MISC/237/09/2020 dated  10th September 2020 on the above subject. The exemptions granted for issuance of electronic policies as well as dispensing with physical document and wet signature have been extended upto the period 30/09/2021....

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CBIC Notifies Rate of Exchange of Turkish Lira wef 25.03.2021

Notification No. 32/2021-Customs (N.T.) 24/03/2021

CBIC notifies Rate of Exchange of Turkish Lira against India Rupees wef 25th March, 2021, vide Notification No. 32/2021-Customs (N.T.), Dated: 24th March, 2021. Government of India Ministry of Finance (Department Of Revenue) (Central Board Of Indirect Taxes And Customs) New Delhi Notification No. 32/2021 – Customs (N.T.) Dated the 2...

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IRDAI Advisory- Fraudulent messages / unsolicited commercial messages

Ref. No: IRDA/IT/CIR/MISC/063/03/2021 24/03/2021

All Insurers are hereby directed to register their templates of the messages with their respective telecom service providers in controlling unsolicited calls including fraudulent calls and massages from Insurers to the Policyholders....

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Extension of timelines for sale & renewal of Covid policies

Ref. No: IRDAI/HLT/REG/CIR/061/03/2021 24/03/2021

In partial modification of Clause 5 of Guidelines on introduction of short term health insurance policies providing coverage for COVID-19 specific diseases of Circular no: IRDAI/HLT/REG/CIR/156/06/2020 dated 23.06.2020 all insurers are permitted to offer and renew short term Covid specific health policies up to 30.9.2021....

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Short term Covid specific health insurance policies

IRDAI permitted all general and health insurance companies to offer short term Covid specific health insurance policies vide circular ref. no: IRDAI/HLT/REG/CIR/156/06/2020 dated 23.06.2020 till 31st March, 2021....

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Posted Under: Corporate Law |

GST on leasing of property for use as residence with basic amenities

Bishops Weed Food Crafts Pvt. Ltd. (GST AAR Karnataka)

Bishops Weed Food Crafts Pvt. Ltd. (GST AAR Karnataka) 1) Whether leasing of property for use as residence along with basic amenities would qualify, as composite supply under Section 2(30) of the Karnataka Goods and Services Tax Act, 2017? ‘Leasing of property for use as residence along with basic amenities’, in the instant ca...

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Supply of software licence – supply of goods or services?

In re SPSS South Asia Pvt. Ltd (GST AAR Karnataka)

The core issue before us to decide is the classification of the supply of software licence by the applicant i.e. whether it amounts to supply of goods or services. We observe that the software supplied by the applicant is a pre-developed or pre-designed software and made available through the use of encryption keys and hence it satisfies ...

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