"23 April 2021" Archive - Page 4

GST: Supplier as recipient of inward supplies only eligible to seek advance ruling

In re Erode Infrastructures Private Limited (GST AAAR Tamilnadu)

In re Erode Infrastructures Private Limited (GST AAAR Tamilnadu) The appellant has mainly harped on the wordings of Section 97(2)(d) of the GST Act, on the ground that since admissibility of ITC paid or deemed to have been paid can be sought as a question for obtaining advance ruling, in as much as that unless […]...

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Dismissal of AAR application for pendency of Appeal with HC valid: AAAR

In re Tvl. Padmavathi Hospitality & Facilities Management Service (GST AAAR Tamilnadu)

In re Tvl. Padmavathi Hospitality & Facilities Management Service (GST AAAR Tamilnadu) The Order of the Advance Ruling Authority was right, since at the material time there was a petition filed by the appellant, pending before the Hon’ble High Court in this matter. Therefore, there is no need to interfere with the order of the [...

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Rights granted for shared access of pathway is classifiable under SAC 999794

In re Chennai Metro Rail Ltd. (GST AAAR Tamilnadu)

In re Chennai Metro Rail Ltd. (GST AAAR Tamilnadu) In this case entire land had been acquired by the appellant and the same had been acquired for business purposes only. The appellant after acquisition of the land had granted shared- access to the pathway with no grant of right of occupation and possession and the […]...

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PM holds a high level meeting on oxygen supply & availability

Read Press Release on 1. PM holds a high level meeting on oxygen supply and availability 2. Yoga and Naturopathy to aid the Psychosocial Rehabilitation of Covid-19 Patients 3. Drone use permission to ICMR for conducting feasibility study of Covid-19 vaccine delivery 4. Finance Minister Smt. Nirmala Sitharaman says Government is working ar...

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Is it mandatory to file ITR & audit report of Trust registered u/s 12A/12AA

Is it mandatory to file ITR and audit report of the Trust/ institutes registered under Section 12A/ Section 12AA of Income Tax Act, 1961? For the Trust/ institutes registered u/s 12A/12AA*, Is it mandatory to file ITR and audit report of the Trust/ institutes registered u/s 12A/12AA*? let’s try to find answer step by step […]...

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Wet-leasing classifiable under SAC 9973 Leasing or rental services with or without operator

In re HYT Sam India (JV) (GST AAAR Tamilnadu)

The activity of wet-leasing is squarely classifiable under SAC 9973 Leasing or rental services with or without operator as held by the LA and we uphold the same. Therefore the benefit of entry at 3(v)(a) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 is not applicable in respect of Wet-Leasing of the M&Ps....

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Form 10A & 10AB | Trust Registration | Section 12A, 80G, 10(23C) & 35(1)

A Brief about Form 10A and 10AB as per new Law on Registration of trust under Section 12A and Section 80G and Approval U/s 10(23C) and Section 35(1) The Finance Act, 2020 has made changes leading to complete overhaul in the registration process of charitable and religious organisations. The procedure for registration of every organisation...

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Nodal Officer for facilitating Customs clearance of COVID or Medical goods

Public Notice No. 36/2021-JNCH 23/04/2021

Nodal Officer for facilitating Customs clearance of COVID or Medical related goods including raw materials, packaging materials, medicines, medical machinery, their parts, etc – reg....

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Hospitals should not insist on cash payment from Policyholders: IRDAI

Ref: IRDAI/HLT/MISC/CIR/102/04/2021 23/04/2021

There are reports of certain network providers (hospitals) charging high rates and insisting on cash payments from the policyholders for providing treatment to COVID-19 infected patients despite having cashless arrangement with Insurers....

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Contents of Director Report Under Company Law & SEBI (LODR) 2015

Shareholders being the owners of the company , have the right to know about its performance , stability, efficiency etc. Directors through directors report helps the shareholders to understand how the company & its management fared during a particular Financial Year. DIRECTORS REPORT UNDER THE COMPANIES ACT 2013 & SEBI (LODR),2015...

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