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Archive: April, 2023

Posts in April, 2023

COVID and its Impact over the World

April 26, 2023 834 Views 0 comment Print

COVID-19 pandemic has had a profound impact on the world, affecting people’s health, economies, and daily lives. Since the outbreak began in late 2019, the virus has spread rapidly to every corner of the world, leading to millions of deaths and overwhelming healthcare systems. In this blog, we’ll explore the impact of COVID-19 on the world and how it has changed our lives.

Lay-Off and Retrenchment under Industrial Dispute Act, 1947

April 26, 2023 89391 Views 0 comment Print

Industrial Dispute Act came into force in 1947 with the goal to encourage industrial peace by making it easier to investigate and negotiate a resolution to problems in the workplace.

The Transgender Community – Office for Victims of Crime

April 26, 2023 843 Views 0 comment Print

Explore the challenges faced by the transgender community in Indian workplaces, from job discrimination to mental health issues. Learn about legal protections, employer responsibilities under the Transgender Persons Act, and the urgent need for inclusive policies and gender-neutral regulations.

Here’s why India needs to increase its retirement age

April 26, 2023 8598 Views 0 comment Print

Explore the need for India to increase its retirement age. Learn from global examples like France and understand how demographic shifts impact retirement policies. Stay informed about recent proposals and changes in retirement age across Indian states, considering the economic and demographic landscape.

Benefit of exemption notification 6/2002 available to the Tubular Plate Lead Acid batteries

April 26, 2023 1173 Views 0 comment Print

CESTAT Kolkata held that the Tubular Plate Lead Acid batteries are an integral part of the Solar Power Generating System, are eligible for the benefit of exemption Notification 6/2002 dated 01/03/2002 as amended.

CBIC amends Notification No. 22/2003 & 23/2003 Central Excise dated 31.03.2003

April 26, 2023 2097 Views 0 comment Print

Seeks to amend Notification No. 22/2003 & 23/2003 Central Excise dated 31.03.2003 vide  Notification No 20/2023-Central Excise Dated: 26th April, 2023 MINISTRTY OF FINANCE (Department of Revenue) New Delhi Notification No 20/2023-Central Excise Dated: 26th April, 2023 G.S.R. 317(E).—In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, […]

Amount declared as turnover cannot be called concealed income & taxed twice

April 26, 2023 3195 Views 0 comment Print

AO has no right to calculate sales on hypothetical basis ignoring the evidence submitted during the course of assessment proceedings. Once the amount is declared as turn over cannot be called concealed income and be taxed doubly on same amount. The addition U/s 68 is beyond jurisdiction of the ld. AO as the turnover is already reflected in the books of the assessee.

Section 138 of NI Act not applicable if Cheque issued before account attachment dishonored post attachment

April 26, 2023 2217 Views 0 comment Print

Maharaja Log Home OPC Pvt Ltd and Anr Vs State of Maharashtra and Ors (Bombay High Court) 1. The petition is directed against the order dated 7th September, 2021 passed by Judicial Magistrate First Class, Vashi, Belapur Navi Mumbai in Complaint Case No.1366/SS/2021 under Section 138 of the Negotiable Instruments Act, 1881 issuing process against […]

ITAT restore matter to AO as matter was not properly argued before AO for bonafide reasons

April 26, 2023 936 Views 0 comment Print

Kishoresinh Hemantsinh Chudasama Pipali Vs DCIT (ITAT Ahmedabad) Undisputedly, before the ld. CIT(A), none-appeared on behalf of the assessee and the appeal was decided ex parte. I have also gone through the Form no. 35 filed before the ld. CIT(A) and find that the assessee has rightly mentioned that email-id mentioned therein was that of […]

No Service Tax on Construction of Residential Complexes before 01.07.2010

April 26, 2023 1461 Views 0 comment Print

CESTAT held that no Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when service is rendered either as service simpliciter or as a works contract.

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