Section 43B is applicable only in relation to ‘Micro and Small Enterprises’ and Medium Enterprises have been kept out of effect of this
Bharat Hotels Vs Commissioner of Customs (Preventive) (CESTAT Delhi) Conclusion: Demand could be made under Undertaking only when Director General of Civil Aviation (DGCA) found that use of aircraft was not in accordance with permit granted. Where DGCA had not initiated any proceedings against assessee and in fact had renewed the permit from time to […]
FastTrack Analysis: SEBI (Issue and Listing of Non-Convertible Securities) (Amendment) Regulations, 2023. SEBI presribes timeline for appointment of nominee director. Get the details here.
Rationale behind issuance of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 is to provide a mechanism to check undervaluation of class of imported goods.
बजट- 2023 में कहा गया,’सूक्ष्म और लघु उद्यमों‘ – स्माल एवं माइक्रो इंटरप्राइजेज को समय पर भुगतान को बढ़ावा देने के लिए, अधिनियम की धारा 43 बी के दायरे में ऐसे उद्यमों को किए गए भुगतान को शामिल करने का प्रस्ताव है। इन खरीद और खर्चों की अनुमति किसी वित्तीय वर्ष में व्यापारिक आधार अर्थात […]
ITAT Pune held that incentives receivable as per the Rajasthan Investment Promotion Scheme 2010 is capital receipt in nature and therefore not taxable.
Timeline for processing Partial Withdrawal requests has also been reduced to T+2 across all CRAs now. For instance, those partial withdrawal requests authorized on Monday till specified timelines shall be processed such that the Subscribers’ Bank Account is credited on Wednesday, considering those 3 days are settlement days.
Transhipment of goods by road from LCS Petrapole to Air Cargo Complex, Delhi allowed wef 15.02.2023 following procedure prescribed in Circular No. 29/2020-Customs dated 22.06.2020
These regulations may be called the Securities and Exchange Board of India (Buy-Back of Securities) (Amendment) Regulations, 2023.
These regulations may be called Securities and Exchange Board of India (Payment of Fees and Mode of Payment) (Amendment) Regulations, 2023.