"29 March 2022" Archive

e-Invoicing under GST w.e.f. 01-04-2022

What is e-Invoicing ? e-invoice is a Tax Invoice which is normally issued by every registered tax payer but it contains some additional information in the form of QR Code. The tax invoice generated through accounting software i.e. Tally, Busy etc. are transmitted on the IRP i.e. on Invoice Registration Portal or say e-invoicing portal [&h...

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Free Import Policy of Urad and Tur extended up to 31.03.2023

Notification No. 63/2015-2020 [S.O. 1463(E)] 29/03/2022

Amendment in Import policy of Urad [Beans of the SPP Vigna Mungo (L.) Hepper] (ITC(HS) 0713 31 10) and Tur/Pigeon Peas (Cajanus Cajan) (ITC(HS) 0713 60 00) under ITC (HS) 2022, Schedule — I (Import Policy)...

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AAR Telangana cannot pass ruling for Place of Supply Outside Telangana

In re Growthmode Consulting Limited (GST AAR Telangana)

In re Growthmode Consulting Limited (GST AAR Telangana) As seen from the material papers submitted by the applicant, the place of supply of service under Section 12(2) of the IGST Act is in the State of Maharashtra and therefore this AAR is not the appropriate forum in terms of Section 96 of the CGST Act, […]...

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Online Address Update Process for Aadhaar

Q.1 What details can I update in Self Service Update Portal (SSUP)? Ans. You can update your Address online in Self Service Update Portal (SSUP). For other details updates such as Demographic details (Name, Address, DoB, Gender, Mobile Number, Email) as well as Biometrics (Finger Prints, Iris & Photograph) in Aadhaar you will have to...

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IBBI extends validity of Online Delivery of Educational Course Guidelines

IBBI extends validity of IBBI (Online Delivery of Educational Course and Continuing Professional Education by Insolvency Professional Agencies and Registered Valuers Organisations) Guidelines, 2020 till 31st March, 2022....

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Appellant not attended hearing due to Covid-19 – ITAT set-aside Ex-parte order

Jeyaraman Senthil Kumar Vs DCIT (ITAT Chenai)

Jeyaraman Senthil Kumar Vs DCIT (ITAT CHENNAI) On perusal of the appellate order, we find that the ld. CIT(A) has given several opportunities and the assessee could not appear before the ld. CIT(A) due to circumstances beyond his control being COVID-19 pandemic period. Hence, we are of the opinion that one more opportunity should be [&hel...

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ITAT allows filing of Additional Evidence before AO which were not submitted earlier due to Family Disputes

Vatsal Navnitlal Parikh Vs ITO (ITAT Ahmedabad)

Vatsal Navnitlal Parikh Vs ITO (ITAT Ahmedabad) We find that additional evidences are produced for the first time before the Tribunal. These documents were not filed before the lower authorities during assessment proceedings due to family disputes. Therefore, in the interest of justice, we deem it fit to remand the matter back to the file...

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State can impose tax on lotteries conducted by other States in their State: SC

State of Karnataka & Anr. Etc. Vs  State of Meghalaya & Anr. Etc. (Supreme Court of India)

SC held that High Courts of Kerala and Karnataka were not right in holding that the respective State Legislatures had no legislative competence to impose tax on the lotteries conducted by other States in their State (in the State of Karnataka and Kerala respectively)....

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Identical name of 2 villages cannot form the basis for addition 

Mohideen Sharif Inayathulla Sharif Vs ITO (ITAT Chennai)

Mohideen Sharif Inayathulla Sharif Vs ITO (ITAT Chennai) Ground- The Ld. Commissioner of Income-tax (Appeals)-13, Chennai failed to independently apply his mind that the village in which this land is situated is more than 5 kilometers from the nearest municipal limits. A mere misstatement or confusion with regard to the identical name of ...

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AO made adequate enquiries – PCIT not conducted any independent enquiry- Section 263 proceedings invalid

Sh. Sanjay Jain Vs PCIT (ITAT Chandigarh)

Sh. Sanjay Jain Vs PCIT (ITAT Chandigarh) In the present set of cases, AO asked the assessees to furnish the relevant details relating to Long Term Capital Gain, Short Term Capital Gain, exemption u/s 10(36) of the Act, deduction u/s 57 of the Act and unsecured loans and the assessees furnished all the relevant documents […]...

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