(A) The possible reasons for no credit of TDS/TCS being displayed in your Form 26AS : 1. Deductor/collector has not filed his TDS/TCS statement; 2. You have not provided PAN to the deductor/collector; 3. You have provided incorrect PAN to the deductor/collector; 4. The deductor/collector has made an error in quoting your PAN in the […]
AAR Ruled that A two or three-wheeled battery powered electric vehicle when supplied with or without battery pack is classifiable under HSN 8703 as an ‘electrically operated vehicle’ and is taxable @ 5% GST.
As the imports are treated as inter state supply, Importer has to pay IGST on the goods imported. IGST will be charged at the applicable rate as specified for the respected goods. However, IGST will be paid at the time of paying Basic custom duty along with Social welfare surcharge at the icegate portal. Cess […]
MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi CORRIGENDUM Dated: 15th April, 2021 THE FINANCE ACT, 2021 NO. 13 OF 2021 In the FINANCE ACT, 2021 (13 OF 2021), as published in the Gazette of India, Extraordinary, Part II, Section 1, dated the 28th March, 2021, Issue No. 15,— Page No. Line(s) No. For […]
(1) These regulations may be called the Sea Cargo Manifest and Transhipment (Second Amendment) Regulations, 2021. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the said regulations, in regulation 15,-
CBIC notifies Rate of Exchange of Foreign Currencies against Indian Rupees with effect from 16th April, 2021, vide Notification No. 43/2021-Customs (N.T.), Dated: 15th April, 2021. Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 43/2021-Customs (N.T.) New Delhi, dated the 15th April, 2021 In exercise of […]
Tariff Notification No. 42/2021-Customs (N.T.), Dated: 15.04.2021 in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 42/2021-Customs (N.T.) New Delhi, 15th April, 2021 25 Chaitra, 1943 (SAKA) S.O. […]
1. (1) These rules may be called the Insurance (Appeal to Securities Appellate Tribunal) Amendment Rules, 2021. (2) They shall come into force on the date of their publication in the Official Gazette.
Courts were expected to ensure that all such legal grounds available to the parties were adjudicated before the proper forum and only after exhausting the statutory remedies, writ petitions were to be entertained. Therefore, High court ordered assessee to exhaust the appellate remedy, either under Section 128 or Section 129 of the Customs Act, respectively and the courts must not provide an unnecessary opportunity to escape from liability merely on jurisdictional error.
State was not expected to provide all essential infrastructure, medication and treatment facilities at once, but if the people were taken into confidence with regard to the efforts being made by the State to take care of the people suffering from the pandemic, the people at large would definitely cooperate and appreciate the efforts being made by the State.
