Board of Control for Cricket in India Vs Regional Director Employees’ State Insurance Corporation and Anr. (Bombay High Court) -
BCCI is a ‘shop’ for the purposes of applicability of the ESI Act as activities of the BCCI can be said to be systematic commercial activities providing entertainment by selling tickets etc....
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Notification No. 25/2022-Customs (ADD) [G.S.R. 637(E)] -
18/08/2022
CBIC imposes Provisional anti-dumping duty (ADD) on UDCA import from China and Korea vide Notification No. 25/2022-Customs (ADD) | Dated: 18th August, 2022. The provisional anti-dumping duty imposed under this notification shall be effective for a period of six months, unless revoked, amended or superseded earlier, from the date of publi...
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MCA notified Companies (Accounts) Amendment Rules, 2022 and introduced concept of Report on Corporate Social Responsibility in form CSR-2...
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Notification No. 24/2022-Central Excise [G.S.R. 642(E).] -
18/08/2022
CBIC amends Notification No. 18/2022-Central Excise, dated 19th July, 2022 to decrease the Special Additional Excise Duty on production of Petroleum Crude to Rs. 13,000 per tonne and increase Special Additional Excise Duty export of Aviation Turbine Fuel to Rs. 2 per litre vide Notification No. 24/2022-Central Excise | Dated: 18th Aug...
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AIF Means, privately pooled investment vehicle which collects funds from investors, whether Indian or foreign, for investing it in accordance with a defined investment policy for the benefit of its investors....
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Notification No. 23/2022-Central Excise [G.S.R. 641(E).] -
18/08/2022
Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022 , to increase the Special Additional Excise Duty on Diesel vide Notification No. 23/2022-Central Excise | Dated: 18th August, 2022 NINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 23/2022-Central Excise | Dated: 18th August, 2022 G.S.R. ...
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Smt. Vani Shree Vs ITO (ITAT Bangalore) -
Assessee had given permissive possession and not legal possession, as contemplated within the meaning of section 53A of the Transfer of Property Act. Therefore, the provisions of section 53A of the Transfer of Property Act, were not applicable to the impugned Joint Development Agreement and the conditions laid down in section 2(47)(v), co...
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Mahalaxmi Saws Pvt. Ltd. Vs ITO (ITAT Jaipur) -
Once it is established that there was nexus between the expenditure and purchase of the business (which need not necessarily be the business of the assessee itself) the Revenue could not justifiably claim to put itself in the arm-chair of the businessman or in the position of the board of directors and assume the role to decide how much w...
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Eanokaran Anthony Tony Vs Union of India (Kerala High Court) -
Eanokaran Anthony Tony Vs Union of India (Kerala High Court) Held that disqualification of the director under section 164(2) of the Companies Act, 2013 for failure to submit returns with respect to a dissolved company is untenable in law. Facts- Petitioner was the Director of a company named Margin Free Kuries Private Ltd. As the [&hellip...
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Ruchi Soya Industries Ltd Vs Union of India (Calcutta High Court) -
Held that bill of entry was self-assessed before the notification no. 103/2020- Customs (N.T.) dated 29.10.2020 was issued. Accordingly, revised rate of duty not applicable....
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