Explore impact of Foreign Portfolio Investment (FPI) on Indian economy, including benefits and risks, as well as need for regulatory reforms to manage FPI effectively.
Learn about credit note issuance, conditions for issuing credit notes, time limits, and the importance of ITC reversal in GST transactions.
The petitioner would not have delayed the return as it was entitled for a refund. Cause of justice should not be defeated for technicalities.
CESTAT Chennai grants relief to Bharat Sanchar Nigam Limited (BSNL) by quashing the demand for service tax on telecom services for the period 01.06.2008 to 31.03.2011 due to the non-inclusion of an Explanation in Rule 5(1) of the Service Tax Rules.
Explore FAQs on Section 8 company incorporation through MCA V3 portal. Learn about changes in forms, filing procedures, linked forms, fees, DSC requirements, and essential documents for smooth company registration. Stay updated on the latest MCA V3 portal features and compliance rules effective from January 23, 2023.
Ensure smooth conduct of your Annual General Meeting through electronic mode with this comprehensive checklist. Learn about crucial compliances for listed companies.
Read the full text of the customs authority’s ruling on the classification of Echo Dot (5th Gen) and Echo Dot (5th Gen) with clock. Learn about the principal function of these smart speakers and their eligibility for specific benefits under customs notifications.
‘Self-ordering Kiosks’ imported in disassembled form into India, where Display Unit, Connection Box & Stand would be imported simultaneously, in a single shipment, then `Self-ordering Kiosk’ with components, display unit and connection box will have the essential character of complete or finished article i.e. ‘Cash Register’ and merit classification under Sub-heading 84705010 thereby eligible for exemption
In an ITAT Kolkata ruling, deduction u/s 80P for AY 2019-20 was allowed due to timely filing within the due date specified by CBDT. The CPC’s adjustment was deemed beyond its jurisdiction before April 2021
ITAT Bangalore held that interest paid towards refund of excess claim of duty drawback is not in the nature of penalty or fine. Accordingly, provisions of Explanation 1 to section 37(1) of the I.T. Act not violated.
