CBDT extends timeline for filing of modified ITR in Form ITR-A by a successor company under section 170A of Income Tax Act till March 31, 2023 in in cases where the order of business reorganization of the competent authority was issued between the period 1st April 2022 and 30th September 2022. F.No. 370142/41/2022-TPL Government of […]
Registrar of Companies in Rajasthan fines M/s STARNET BREEDING AND RESEARCH FARMS PRIVATE LIMITED and its directors for failing to comply with section 118 of Companies Act, 2013 read with SS-2 regarding minutes of annual general meetings.
There is no dispute that the MS items were used for fabricating and installing paint plant within the premises of the appellant. The said paint plant is also integral to the manufacturing activity. After appreciating the facts and applying the decision in the case of India Cements Ltd. (supra), CESTAT hold that the credit availed on MS items has to be allowed to the appellant.
Unless, there is an evidence of remission or cessation of liability, provisions of Section 41(1) of the Act does not apply.
Amendments in IBBI (Liquidation Process) Regulations, 2016 and IBBI (Voluntary Liquidation Process) Regulations, 2017 1. Streamlining the constitution of SCC Present framework ❖ Reg. 31A -*Stakeholders’ Consultation Committee (SCC) be constituted within 60 days from LCD and decision(s) taken prior to that be placed before it, for information only. ❖ Liquidator takes significant decisions related […]
Patanjali Ayurved Ltd. Vs Commissioner of Central Excise & Service Tax & Anr. (Uttarakhand High Court) The short question that arises for determination in this writ petition is ‘whether the amount paid by the petitioner, under protest, towards interest , prior to issuance of show cause shall be considered as pre-deposit while disposing his application […]
Once duty is paid by assessee treating activity as manufacturing activity by the Department, Cenvat credit is available and there is no question of denial of Cenvat credit.
GST Revenue collection for August, 2022 ₹1,43,612 crore gross GST revenue collected in the month of August, 2022 The gross GST revenue collected in the month of August, 2022 is ₹1,43,612 crore of which CGST is ₹24,710 crore, SGST is ₹30,951 crore, IGST is ₹77,782 crore (including ₹ 42,067 crore collected on import of goods) […]
Whether thermal based fogging machines used for mosquito/health/ pest/vector control can be classified as mechanical sprayers
Whenever you visualize your dream house, there are many things you think of executing. The walls, the furniture, the style, and every small element is an extension of you.
