Hike in GST rate as Change-in-Law: w.r.t. RE power projects, wherein the last date of bid submission was on or before September 30, 2021, i.e. on or before the issuance of notification regarding increase in GST rate for specified renewable energy devices and parts for their manufacture from 5% to 12%
Damodar Ropeways & Infra Limited Vs Salarpuria Signum Complex LLP (NAA) It is observed from the DGAP’s report that the ITC, as a percentage of the turnover, that was available to the Respondent during the pre-GST period (April-2016 to June-2017) was 5.07%, whereas, during the post-GST period (July-2017 to September, 2020), it was 5.60% for […]
Hamilton Industries Pvt. Ltd. Vs ITO (ITAT Mumbai) Whether Commissioner of Income Tax (A) erred in conferring the interest of Rs.12,31,304/- under section 234C of the Income tax Act, 1961 without appreciating that the book profit includes capital gain income which arose in 4h quarter therefore the liability to pay advance tax arise only on […]
Stay up to date with the latest amendments in IBBI (CIRP Regulations) 2016. Learn about the changes in CIRP timelines and improved information availability.
Commissioner, Trade Tax Vs Radico Khetan Ltd (Supreme Court) Section 34 of U.P. Trade Tax Act shall be applicable only in a case where there is a transfer of immovable property belonging to the original assesee, during the pendency of any proceedings under the Act with the intention of defrauding any such tax or other […]
Learn about the determination of tax and adjudication of demand by the Proper Officer under Section 73 of the CGST Ac, t2017. Understand the provisions and procedures for tax recovery in GST.
Explore the benefits of Maharashtra State Innovative Startup Policy 2018: self-certification, exemptions, value-added services, and more.
Meghna Clearing and Forwarding P. Ltd Vs Commissioner of Customs (CESTAT Mumbai) In the present case the concern clerk admitted his mistake and sought for a lenient view in the matter. As per Section 58 of the Indian Evidence Act facts admitted by the parties or their agents are not required to be proved in […]
Inadmissible cenvat credit i.e. in respect of the insurance services pertaining to the family members of the employee of the appellant.
Securities and Exchange Board of India Circular No. SEBI/HO/MRD/MRD-PoD-1 /P/CIR/2022/128 | Dated: September 27, 2022 The Managing Directors / Chief Executive Officers Of All Exchanges having Commodity Derivatives Segment Sir / Madam, Subject: Modification in Daily Price Limits (DPL) for Commodity Futures Contracts 1. SEBI vide Circular No. SEBI/HO/CDMRD/DNPMP/CIR/P/2021/9 dated January 11, 2021 has revised the norms […]