As you are aware, the Council of the Institute, under Regulation 65 of the Chartered Accountants Regulations, 1988 has permitted Articled Assistants to pursue/attend, with prior permission to be obtained from concerned Decentralised offices
As far as submissions of allowing the deduction in subsequent AY. is concerned we are of the opinion that the question is not arising out of the appeal decided by the FAA and appeal for the next AY is not before us. In these circumstances, we do not want to pass any order in this regard.
Changes in Custom Duty rates titanium dioxide falling under heading 28.23, polymers (CTH 3901, 3902, 3903 and 3904) including ethylene vinyl acetate (EVA), iron or steel scrap including stainless steel scrap (CTH 7204), aluminum scrap (CTH 7602) been notified wef 05.05.2013.
Changes in Excise Duty Rates wef 08.05.2013 on jaggery powder, Particle/Fibre Board, flattened bamboo boards and bamboo flooring tiles, Clay bricks (Tariff Item 69010010) and roofing tiles (Tariff Item 69051000), Steel supplied to the Indian shipyards manufacturing ships and vessels [CETH 8901, 8902, 8904, 8905 (except sub heading 8905 20) or 8906]
With a view to further encourage the students to evaluate their preparation for the examination, the Board of Studies has prepared CPT Mock Test Papers for CPT students to assess their preparation for the main examination to be held on 16th June, 2013.
Accordingly, names of the above agency is added at Serial No. 7 (Karnataka) of Appendix 4C (List of Agencies Authorized to issue Certificated of Origin-Non-Preferential) to Handbook of Procedure Vol.I, 2009-2014 (Appendices & ANFs).
The input Sodium Dithionate (Hy-drose) in Standard Input Output Norms at Sr. No.20 under G-7 and at Sr. No.22 under G-46, both in Leather Product Group, stands deleted. After deletion of Sodium Dithionate (Hy-drose) the total number of permissible inputs in G-7 and G-46 will be reduced to 42 inputs from existing 43.
There is a basic difference between Western culture and the Vedic culture, which is eternal. In the Indian or Vedic culture, our Rishis and Seers have always advised to have total control over our desire for sense gratification. Instead, it is advised that one should strive to evolve to a higher level of consciousness, where no craving is left for gratification of the senses. In India, we are advised to rise above the senses, as well as the mind and reach a stage where one can realize one’s real identity.
Facts :- learned Assessing Officer found that the assessee paid interest to the Banks amounting to Rs.13,64,522/- and has availed loans to the extent of Rs.60,22,364/- including secured loans of Rs.47,63,761/- from Punjab & Sind Bank and Rs.8,59,298/- from Andhra Bank.
Search operation was carried out in one M/s. G.B. & Company under section 132. Though the premises of the assessee were also searched during search operations, the same were in the capacity of an employee of the said company and not in individual capacity.