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Archive: 12 March 2022

Posts in 12 March 2022

ICSI Guidelines For Claiming Exemption From Practical Training

March 12, 2022 18900 Views 0 comment Print

Any CS student after passing Final Examination or Professional Programme, who claims to have acquired practical knowledge and skills equivalent for Practical training (including EDP) stated in regulation 46BB, may apply for exemption from undergoing practical training (including EDP) in accordance with the criteria laid down in these guidelines.

On the spot training exemption Drive by ICSI

March 12, 2022 3276 Views 0 comment Print

All students who have completed their final/professional examination of the ICSI, but could not undergo practical training due to their job constraints and were therefore unable to become the Member of the Institute, can apply for exemption from practical training on the basis of their work experience provided that the applicant is eligible for granting exemption from training as per the requirement of the Company Secretaries Regulations, 1982

ICSI: Temporary Relaxation for complying with Pre-Exam Test & One Day Orientation Programme

March 12, 2022 10995 Views 0 comment Print

Temporary Relaxation for complying with the requirement of Pre-Examination Test and One Day Orientation Programme for enrollment to June, 2022 session of CS Examinations

Taper 2022: Touchdown in Turbulence

March 12, 2022 402 Views 0 comment Print

Hawkish tones in systemically important policy pivots in early 2022 confirmed the worst fears of financial markets – the age of abundant liquidity is drawing to a close. Financial assets, which were buoyed by liquidity into stretched valuations, are being re-priced.

e-SHRAM Portal – An Overview

March 12, 2022 1770 Views 0 comment Print

Shri Bhupender Yadav, Hon’ble Minister (L&E), The Ministry of Labour & Employment, has launched eSHRAM portal on 26th August 2021. Ministry is continuously working on improving life and dignity of Labour force of country by protecting & safeguarding the interest of workers, promotion of welfare and providing social security to the Labour force both in […]

Demand to levying late fee u/s. 234E for the period prior to 01.06.2015 not sustainable

March 12, 2022 2415 Views 0 comment Print

Shri Bhaskar Roy Vs ITO (TDS) (ITAT Kolkata) ITAT held that demand raised by the Income Tax Authorities for levying late fee u/s. 234E of the Act for the period prior to 01.06.2015 cannot be sustained and we order accordingly. However, we hasten to add that Hon’ble Karnataka High Court while passing the order had […]

GST: Vehicle owner cannot be foisted with vicarious liability of any mis-declaration/fraud by owner of goods

March 12, 2022 1461 Views 0 comment Print

Court held has held that the principle of vicarious liability can not be extended indefinitely. In the present case also to force the owner of the conveyance to pay the tax, penalty and fine on the goods would mean that the owner of the conveyance is also foisted with the vicarious liability of any mis-declaration/fraud by the owner of the goods despite the proviso engrafted on to Sub Section 2 of Section 130 of the Act.

Karnataka Sales Tax: Commissioner, BBMP not empowered to attach property

March 12, 2022 1122 Views 0 comment Print

Prashanthi Affiliates Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court) The main contention of the learned counsel appearing for the petitioner before this Court is that the learned Special JMFC (Sales Tax) Court ought not to have issued the order of attachment of property through BBMP Commissioner. The learned counsel for the petitioner brought […]

Excavation & removal of over burden & mining of ore falls under Mining Services

March 12, 2022 2277 Views 0 comment Print

Associated Soap Stone Distributing Company Pvt Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) In the present case, the issue to be decided is that the service in question is classifiable under the category of Site Formation and clearance, Excavation and Earth Moving and Demolition service as contended by the revenue or under the category of […]

Central Excise Act, 1944- Purchase & Sale includes transfer between two sister units

March 12, 2022 2250 Views 0 comment Print

Hindustan Coca Cola Beverages Pvt Ltd. Vs Commissioner, Central Excise & GST (CESTAT Delhi) Learned Counsel for the appellant has mentioned that they had purchased a generator set in the year 2004 which was used by them at their Jaipur plant. After 12 years of its use, since the Jaipur plant got closed that the said […]

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