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Allahabad High Court held that High Courts order directed quashing of notice and consequential order. However, the outstanding amount on web portal continued for a period of 7 months. It clearly shows act and action of the opposite party is deliberate in nature. Hence, contemnor – opposite parity i.e. Deputy Commissioner of Income Tax penalized with fine and simple imprisonment for one week.
ITAT Kolkata held that the scheme of merger/ amalgamation once approved by the Honble High Court is binding on the Income-tax authorities and cannot be disturbed/reconsidered.
Delhi High Court held that restrictions on utilization of input tax credit imposed under rule 86A of the Central Goods and Services Tax Rules cannot extend beyond the period of one year.
Calcutta High Court held that order passed without considering statements recorded under section 108 of the Customs Act which are not retracted is liable to be interfered.
Insolvency and Bankruptcy Board of India 7th Floor, Mayur Bhawan, Connaught Place, New Delhi-110001 Circular No. IBBI/LIQ/57/2022 Dated: 21st December 2022 To All Registered Insolvency Professional All Recognised Insolvency Professional Entities All Registered Insolvency Professionals Agencies (By mail to registered email addresses and on website of the Board) Dear Madam /Sir, Subject: Proforma for reporting liquidator’s […]
List of functionalities developed and made available by CRAs during Quarter II of current FY 2022-23 is for benefit of subscribers and other stakeholders
Notification No. 5/2022-Customs (CVD) | Dated: 21st December, 2022 – Seeks to amend notification No. 2/2022- Customs (CVD) dated 28.04.2022 in order to change the name of the producer viz. M/s Kobelco and Materials Copper Tubes (Thailand) Co Ltd to KMCT (THAILAND) CO. LTD, in pursuance of DGTR recommendation MINISTRY OF FINANCE (Department of Revenue) […]
