Follow Us:

Archive: November, 2021

Posts in November, 2021

GST payable on membership subscription & admission fees received by Club

November 22, 2021 29910 Views 0 comment Print

In re Rotary Club of Nagpur Vision (GST AAR Maharashtra) Question: – The amount collected as membership subscription and admission fees from members by the applicant club to meet out the expenses for the object for which it is incorporated viz; meeting expenses, communication expenses, Audit fees, Rotary International (RI) per capita dues, subscription fees […]

AAR allows ‘Apras Polymers and Engineering Co. Pvt. Ltd.’ to withdraw application

November 22, 2021 1041 Views 0 comment Print

‘Apras Polymers and Engineering Co. Pvt. Ltd.’submitted a letter via email dated 16.11.2021 and requested that they may be allowed to voluntarily withdraw their Advance Ruling application filed on 17.06.2021.

AAR allows ‘Apras Irrigations Systems Limited’ to withdraw application

November 22, 2021 666 Views 0 comment Print

In re (Apras Irrigations Systems Limited GST AAR Maharashtra) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s Apras Irrigations Systems Limited, the applicant, seeking an […]

Registration with G&JEPC mandatory for Import or export of rough diamonds

November 22, 2021 4125 Views 1 comment Print

Import of rough diamonds shall not be permitted unless the concerned importer is registered with Gems & Jewellery EPC, which is the designated importing and exporting authority of India for Kimberley Process Certification Scheme (KPCS).

Sale deed of immovable property Without Payment of Price Is Void: SC

November 22, 2021 27315 Views 0 comment Print

Kewal Krishan Vs Rajesh Kumar And Ors. Etc. (Supreme Court) Payment of price is an essential part of a sale, thus sale deed executed without payment of price is void: Supreme Court In Kewal Krishan v. Rajesh Kumar & Ors. Etc. [Civil Appeal Nos. 6989-6992 of 2021 arising out of S.L.P. (C) Nos. 2033-2036 of […]

Limitation period to be reckoned from Date of Revision order passed by AO U/s. 143(3) RW Section 263

November 22, 2021 3408 Views 0 comment Print

PCIT Vs Apeejay Shipping Ltd. (Calcutta High Court) The Tribunal rightly held that the period of limitation for the assessment year 2007-08 has to be reckoned from the date of the order passed by the Assessing Officer under Section 143(3) read with Section 263 i.e. 8th December, 2011 and not from the date of the […]

Food Safety and Standards (Alcoholic Beverages) Amendment Regulations, 2021

November 22, 2021 1140 Views 0 comment Print

These regulations may be called the Food Safety and Standards (Alcoholic Beverages) Amendment Regulations, 2021. They shall come into force on the date of their publication in the Official Gazette. FOOD SAFETY AND STANDARDS AUTHORITY OF INDIA NOTIFICATION New Delhi, the 22nd November, 2021 F. No. Std/SP-21/T(Alcohol-3).—The following draft of certain regulations further to amend […]

Refund claim made within one Month after passing of Appeal order not get time barred under Section 11B

November 22, 2021 1911 Views 0 comment Print

M/s. ACC Limited (Unit: Madukkarai Cement Works) Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) It is clear that the litigation with regard to the demand raised in the Show Cause Notice dated 06.08.2009 has continued till 27.02.2018 whereby the Commissioner (Appeals), Coimbatore has set aside the demand, interest and penalties confirmed in the […]

3.35% Interest on deposits under Senior Citizens Welfare Fund wef 01.04.2021

November 22, 2021 1152 Views 0 comment Print

Ministry of Finance notifies interest rate at 3.35% with effect from 1st April, 2021 on deposits made under the Senior Citizens Welfare Fund. MINISTRY OF FINANCE (Department of Economic Affairs) NOTIFICATION New Delhi, the 22nd November, 2021 F.No. 13/20/2014-NS.—It is hereby notified that the deposits made under the Senior Citizens Welfare Fund, announced in the […]

RBI includes Baroda UP Bank in Second Schedule to RBI Act, 1934

November 22, 2021 5136 Views 0 comment Print

We advise that the name of Baroda UP Bank has been included to and names of three erstwhile Regional Rural Banks (RRBs) have been excluded from the Second Schedule to the Reserve Bank of India Act, 1934,

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031