"31 August 2023" Archive

IFSCA Circular: Additional AML Measures for Regulated Entities in GIFT-IFSC

Circulars No. 822/IFSCA/FATF-C/Legal/2022-23 31/08/2023

IFSCA specifies the following additional measures to be complied by all Regulated Entities: 1. In a cross-border wire transfer where the amount to be transferred is equal to USD 1000, every bank which is an ordering institution shall also comply with the requirements specified under clause 7.7.3(a) of the Guidelines....

Revised SION’s for the leather, leather products and footwear

Public Notice No. 30/2023-DGFT 31/08/2023

Standard Input Output Norms (SIONs) for Leather, Leather Products and Footwear and General Note for Leather & Leather Products stand amended with effect from 15.09.2023. MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF FOREIGN TRADE) Public Notice No. 30/2023-DGFT | Dated: 31st, August, 2023 Subject: ...

Refund Claims: Correcting IGST/CGST/SGST Classification Mistakes

The novel GST law and dual GST system posed challenges during initial implementation as transactions were inaccurately classified as intra-state or inter-state supplies and the taxpayers discharged taxes under the incorrect heads. To rectify the omission caused by the taxpayer, many taxpayers on their own or on the intimation made by the ...

Posted Under: Finance |

What is Corporate Identification Number (CIN)?

This blog includes information on the corporate identification number (CIN), covering information on the CIN for companies, what it is, how to check it, and other related information....

Posted Under: Finance |

Fraud Detection & Prevention: Leveraging Blockchain in Anti-Financial Crime

Financial crimes, such as fraud and money laundering, are a major problem that can have a significant impact on the global economy. In recent years, there has been a growing interest in using blockchain technology to combat financial crimes.  Blockchain is a distributed ledger technology that can be used to record transactions in a secur...

Posted Under: Finance |

21 FAQ’s on Companies Auditor Report Order (CARO) 2020 in India

1. Reporting for Property + Plant + Equipment (PPE) + Intangible Assets (all) (a) Maintaining of records for PPE + Intangible assets (both) (Clause 3(i) of CARO) (A) Whether company maintaining proper records for showing 100% particulars + quantitative details + also situation of PPE (all) ? + (plus) (B) Whether company maintaining prope...

Posted Under: Finance |

NCLT has jurisdiction to remit resolution plan for reconsidering amendments requested by successful resolution applicant

Ocean Capital Market LTD. Vs Uday Narayan Mitra (NCLAT Delhi)

NCLAT Delhi held that there is NCLT (National Company Law Tribunal) has jurisdiction to remit the plan for reconsidering the amendment which the Successful Resolution Applicant himself was requesting to be carried out....

Posted Under: Finance | |

Fees of Resolution Professional rightly reduced for non-completion of CIRP in time bound manner

India Resurgence ARC Pvt. Ltd. Vs Rohit J. Vora (NCLAT Delhi)

NCLAT Delhi held that adjudicating authority rightly reduced fees payable to Resolution Professional on failure in complying with his responsibilities of completing CIRP in a time bound manner....

Posted Under: Finance | |

EPF Act’s ‘Basic Wage’ Differs from Minimum Wages Act: SC

Assistant Provident Fund Commissioner Vs G4s Security Services (India) Ltd. & Anr. (Supreme Court of India)

Supreme Court of India addresses the differentiation between 'basic wage' as defined by EPF Act and 'minimum wage' under Minimum Wages Act....

TDS u/s 195 not deductible on commission paid to foreign agents for procurement of orders

ACIT Vs Alnoor Exports (ITAT Delhi)

ITAT Delhi held that commission paid to foreign agents for procurement of orders do not fall under Technical, Managerial or consultancy services. Accordingly, TDS not deductible on commission paid to such foreign agents....

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