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Archive: 15 December 2023

Posts in 15 December 2023

ITAT Directed Assessee to furnish CA certificate in Form 26A for setting aside disallowance u/s 40(a)(ia)

December 15, 2023 3744 Views 0 comment Print

ITAT Raipur restored the matter back to the file of AO in case of disallowance u/s. 40(a)(ia) of the Income Tax Act as the CA certificate submitted was not as per the prescribed form i.e. Form 26A. Post submission of CA certificate in prescribed form, disallowance u/s 40(a)(ia) will be vacated.

Category III AIF Investment Restrictions: SEBI Clarifies on ETF Holdings

December 15, 2023 2349 Views 0 comment Print

SEBI issues interpretative letter clarifying that mutual fund investments, including ETFs, aren’t permissible for Category III AIFs. Analysis and implications discussed.

Revised Tariff Values of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver wef 16.12.2023

December 15, 2023 936 Views 0 comment Print

Explore the latest changes to the Customs Act with Notification No. 91/2023-Customs (N.T.) issued by the Ministry of Finance. Learn about amended tariff values and effective dates

In re Shri Daksha Girls Hostel (GST AAR Tamilnadu)

December 15, 2023 402 Views 0 comment Print

The applicant, M/s. Shri Daksha Girls Hostel, No,122, Raja Annamalai Road, Saibaba Mission P.O, Coimbatore-641 011 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Sri Sai Nivas Ladies Hostel (GST AAR Tamilnadu)

December 15, 2023 474 Views 0 comment Print

The applicant, M/s. Sri Sai Nivas Ladies Hostel, No. 111, NGN Street, New Sidhapudur, Coimbatore (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Gokulam Ladies Hostel (GST AAR Tamilnadu)

December 15, 2023 507 Views 0 comment Print

The applicant, M/s. Gokulam Ladies Hostel, No. 40, Subramaniam Road, R.S. Puram, Near B2 Police station, Coimbatore 641 002 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re Snekham Residency-II (GST AAR Tamilnadu)

December 15, 2023 447 Views 0 comment Print

The applicant, M/s. Snekham Residency II, No.70, Kamadhenu Nagar, Echanari, Coimbatore -641 021 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

DGFT Notification 53/2023: Amendments to Food Supplement Export Policy

December 15, 2023 2445 Views 0 comment Print

Explore the impact of DGFT Notification 53/2023, amending the export policy for food supplements with botanicals. Learn about ITC HS Code changes and the new certification requirements for EU and UK exports.

In re Thai Mookabikaa Ladies Hostel (GST AAR Tamilnadu)

December 15, 2023 825 Views 0 comment Print

The applicant, M/s. Thai Mookambikaa Ladies Hostel, 6A, Thudiyalur Main Road, Saravanampatti (PO), Coimbatore – 641 035 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

In re J.K. Ladies Hostel (GST AAR Tamilnadu)

December 15, 2023 483 Views 0 comment Print

The applicant, M/ s, J.K. Ladies Hostel, No.15, Sriram Garden, Near N.G.P. Arts College, Kalapatti, Coimbatore – 641 048 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.

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