Notification No. 27/2015 – Income Tax Dated- 24th March, 2015 S.O. (E).- In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, the Joint Electricity Regulatory Commission for the State of Goa and Union territories, a Commission constituted by the Government of India, in respect of the following specified income arising to that Commission, namely:-
Notification No. 26/2015 – Income Tax Dated- 24th March, 2015 S.O. (E).- In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, Kerala Toddy Workers’ Welfare Fund Board, a Board established under the Kerala Toddy Workers’ Welfare Fund Act, 1969 (Kerala Act No. 22 of 1969), in respect of the following specified income arising to that Board, namely:-
Securities and Exchange Board of India (Buy-back of Securities) (Amendment) Regulations, 2015.
These regulations may be called the SEBI (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2015.
No. LAD-NRO/GN/2014-15/27/541. Dated-24th March, 2015 These regulations may be called the Securities and Exchange Board of India (Delisting of Equity Shares) (Amendment) Regulations, 2015.
No. LAD-NRO/GN/2014-15/25/539. Dated- 24th March, 2015 These Regulations may be called the Securities and Exchange Board of India (Issue and Listing of Debt Securities) (Amendment) Regulations, 2015.
These regulations may be called the Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Amendment) Regulations, 2015. No. LAD-NRO/GN/2014-15/28/542 Dated- 24th March, 2015
It is noticed that Customs Brokers, Steamer Agents, Exporters are approaching the Officers for amendment of Vessel Name/Rotation No. on the Shipping Bills. This is not required since the Vessel Name/Rotation No. gets automatically picked up from the Export General Manifests and amendments take place.
Notification No. 25/2015 – Income Tax Agreement signed between the Government of the Republic of India and the Government of the Czechoslovak Socialist Republic on the 27th January 1986 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income continues to be applicable to the residents of the Slovak Republic.
Following the judgment in the case of Gajapathi Naidu (supra) the question to be asked is when did the expenditure claimed by way of deduction arise? There would have been no occasion to claim the deduction if the work-in-progress had completed its course.
