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Archive: 20 July 2021

Posts in 20 July 2021

Assessee entitled to Carry Forward Depreciation loss beyond 8 Years

July 20, 2021 1827 Views 0 comment Print

CIT Vs Tamil Nadu Small Industries Corporation Limited (Madras High Court) Under the existing provisions of sub-section (2) of section 32 of the Income-tax Act, carried forward unabsorbed depreciation is allowed to be set-off against profits and gains of business or profession of the subsequent year, subject to the condition that the business or profession […]

Manual Upload & review of State/Union Territory GST Orders

July 20, 2021 834 Views 0 comment Print

Functionalities built for Manual upload of Adjudication / Appeal Orders issued by State / Union Territory GST Authorities and Review of these Orders, are now available for use by officers in the review section of executive commissionerates.

Release of module for Manual upload of GST Appeal Orders issued offline

July 20, 2021 1812 Views 0 comment Print

Functionality built for Manual upload of Appeal Orders issued off line by Appellate Authority, is now available for use by the officers. This functionality is mainly built for review section of the commissionerates.

Release of module for review of Appeal Orders & filing of APL-07

July 20, 2021 1437 Views 0 comment Print

Functionalities built for Review of Appeal Order and filing of APL-07 by the Tax Department, are now available for use by officers in the review section of executive commissionerates.

Advisory on Manual Upload of Appeal filed by Taxpayer in form APL-05 before Tribunal

July 20, 2021 3024 Views 0 comment Print

Release of module for Manual Upload of FORM GST APL-05 (Appeal filed by taxpayer before Appellate Tribunal), Examination of FORM GST APL-05 and Filing of APL-06 by the Tax Department – Reg

Kamarajar Port designated for import of unshredded metallic scrap & waste

July 20, 2021 498 Views 0 comment Print

In continuation of Public Notice No. 31/2015-20 dated 01/12/2020, Kamarajar Port is enlisted as a designated port for import of unshredded metallic scrap and waste.

IRDAI designates CPIOs under RTI Act, 2005

July 20, 2021 609 Views 0 comment Print

The following Officers are hereby designated as Central Public Information Officers (CPIOs) in IRDAI in terms of Section 5(1) of the Right to Information Act, 2005 to discharge functions assigned under the Act:

IRDAI Designates Appellate Authority under RTI Act, 2005

July 20, 2021 543 Views 0 comment Print

IRDAI appoints Shri Randip Singh Jagpal, Chief General Manager as the ‘Appellate Authority’ to discharge the functions assigned under Right to lnformation Act, 2005 with immediate effect. This will be in addition to his normal duties.

HC explains rules related to Change of Name in Excise License on Company Name Change under Karnataka Excise Act & Rules

July 20, 2021 5466 Views 0 comment Print

More Retail Private Limited Vs State of Karnataka (Karnataka High Court) In these bunch of petitions, petitioners have sought for direction to the respondents to effect the change of name of the petitioners Company i.e. M/s More Retail Limited to M/s More Retail Private Limited in excise license Form CL-2 issued by the Government of […]

Advance Ruling is void ab-initio as applicant not informed about proceedings of DGGI

July 20, 2021 441 Views 0 comment Print

In re J K Snacks Industries (GST AAAR Gujarat) In this case during the personal hearing, representative of appellant have not informed anything about the proceedings of DGGI, Surat. It appears that had the fact of pending proceedings before the DGGI Surat in applicant’s own case relating to questions raised in the application filed before […]

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