Definition the Profits derived from the operation of ships or aircraft in international traffic, in the India- Singapore DTAA is exhaustive enough not only to include the air passengers but also mail, livestock or There is nothing mentioned in the India-Singapore DTAA to make an inference that the profits from transport of air passengers should not be covered under Article 8 of the Indo-Bhutan DTAA.
CESTAT held that condition in Notification No. 12/2003-ST is only production of documentary proof indicating value of the goods and materials supplied. This does not in any manner mean that the goods have to necessarily be supplied under invoices.
Corporate governance provisions of LODR Regulations are not applicable to a listed entity only if the paid-up equity share capital and net-worth are less than ₹10 crore and ₹25 crore, respectively.
Notification No. 107/2022- Customs (N.T.) Dated 13 December, 2022 – Notifying Kakrawah as LCS for clearance of any class of goods imported or exported by land by amendment of Principal Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi Notification No. 107/2022- Customs (N.T.) | […]
Guidance note on inclusion of Object of the issue in case of Preferential issues (in the Explanatory statement to the notice to the shareholders) and in Qualified Institutions Placement (QIP) (in the preliminary and final placement document) under Chapter V and VI of SEBI (ICDR) Regulations, 2018, respectively.
It is clarified that cases admitted with National Company Law Tribunal (NCLT)/National Company Law Appellate Tribunal (NCLAT) under the Insolvency and Bankruptcy Code, 2016 are also required to be reported under the suit-filed cases in reporting to the CICs.
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ITAT Ahmedabad held that undisclosed income declared during the course of search is treated as gross income as genuineness of expenditure claimed against the same is not doubted by AO.
ITAT Pune held that disallowance of 1% is reasonable as admittedly the share transactions were manipulated through entry provider stockbrokers in order to obtain fraudulent income by rigging share prices and selling them in order to justify the unaccounted income of the assessee.
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