Calcutta High Court held that by availing only 85% of credit on common input service, obligation under rule 6(2) of Cenvat Credit Rules, 2004 (CCR) is fulfilled.
LLP Form 11 due date for FY 2022-23 (LLP Annual Return Filing)- 30.05.2023. LLP form 8 Due date for FY 2022-23- 30.10.2023. For FY 2022-23, the due date for filing Income Tax Returns for LLPs that does not require Tax Audit is 31st July 2023.
SC held that declaration in bill of entry as goods and acceptance under Customs cannot be determinative of transaction and import of design and drawings in a paper was import of service liable for service tax under applicable provisions.
(1) This Act may be called the Competition (Amendment) Act, 2023. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:
Whether Duty drawback and DEPB received as an incentive for exports can be said to be derived from the business of industrial undertaking and thus eligible for the benefits of Section 80-IB of Income-tax Act, 1961?
These regulations may be called the International Financial Services Centre Authority (Re-insurance) Regulations, 2023.
Explore the impact of the Finance Act, 2023 on non-resident and not ordinarily resident individuals in India. Changes in tax deductions, deemed income, presumptive taxation, TDS rates, and more explained.
This Advisory is being issued to handle the post EGM amendment of shipping bill cases of MEIS scheme (since discontinued from January 2021).
Prevention of Sexual harassment at Workplace Act, 2013 (POSH) is an Act devised for the safety of women at workplace and let live with dignity and respect. The Act mandates every EMPLOYER to abide by its duty of safeguarding the right of the women at workplace and develop a workplace culture safe for women.
Generally, it is seen in the Tax Treaties and Model Tax Conventions that, the Article 5 Clause 7 provides for that an entity which is resident of contracting state who is controlled by another entity who is resident of other contracting state will not be considered as PE in other contracting state.