PCIT Vs Superior Films Private Limited (Delhi High Court) When the assessee has filed a return u/s 139 of the Act or in response to sections 142(1) or 148 of the I.T.Act and when an assessment order u/s 143(3) or u /s 147 of the Act has already been passed then the assessee enjoys statutory […]
Surat Singh Vs ITO (ITAT Delhi) The second ground of argument of the learned authorised representative is that the learned assessing officer has reopened the case of the assessee for the purpose of verification of the cash deposited in the savings bank account as income escaped. The learned assessing officer has not made any addition […]
Taking into account the reported difficulties faced by the AEO-T1 (including MSME AEO-T1) entities in seeking renewal and with a view to reduce their compliance burden, the Board has decided to allow the facility of continuous AEO certification/auto renewal for AEO-T1 entities.
Ministry of Food Processing Industries (MoFPI) is implementing a Central Sector scheme- PRADHAN MANTRI KISAN SAMPADA YOJANA (PMKSY) for overall growth and development of food processing sector including augmenting the preservation and processing capacity in the sector with off farm employment generation across the country.
Union of India & Ors. Vs Awadkrupa Plastomech Pvt. Ltd. (Supreme Court of India) Supreme Court has upheld decision of the Gujarat High Court where the High Court directed the Goods and Service Tax Authorities to immediately sanction refund towards IGST paid in respect to goods exported made via shipping bills as same was only […]
Avinash Mehrotra Vs State of Rajasthan & Ors. (Supreme Court of India) Permission to file Special Leave Petition is granted. This matter has come up before us even earlier. On 28.06.2021, the petitioner has sought an adjournment for filing additional documents. The matter now comes up in which the petitioner circulated yet another letter again […]
GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPARTMENT OF COMMERCE PUBLIC NOTICE No. 19/2015-2020 NEW DELHI, DATED THE 30.07. 2021 Subject: Amendments in Appendix 2K of the Foreign Trade Policy- reg. F. No. 01/93/180/66/AM-21/P.C.II(B)/e- 28655. – In exercise of powers conferred under Paragraph 1.03 read with Paragraph 2.04 of the Foreign Trade Policy 2015-2020, as […]
These regulations may be called the Securities and Exchange Board of India (Bankers to an Issue) (Amendment) Regulations, 2021. 2. They shall come into force on the date of their publication in the Official Gazette.
These rules may be called as Securities Contracts (Regulation) (Second Amendment) Rules, 2021. They shall come into force on the date of their publication in the Official Gazette.
In re MAN Energy Solutions India Private Limited (GST AAR Maharashtra) Question. Whether the marine diesel engine, and parts thereof illustrated in Exhibit D, supplied by the Applicant exclusively to ship building companies / shipyards or Indian Navy for use and application in ships, vessels, boats, floating structures etc. are to be classified under Sr. […]
