Addl. CIT Vs Gillette Diversified Operations Pvt. Ltd. (ITAT Delhi) Section 32 requires that the assessee must use the asset for the ‘purposes of business’. It does not mandate usage of the asset by the assessee itself. As long as the asset is utilized for the purpose of business of the assessee, the requirement of […]
These regulations may be called the Pension Fund Regulatory and Development Authority (Pension Fund) (Sixth Amendment) Regulations, 2021. 2. These shall come into force on the date of their publication in the official gazette.
In re Technosoft Solutions (GST AAR Andhra Pradesh) 1. Question: Whether APEPDCL can be treated as a limb of Government of AP or not? Answer: APEPDCL is a ‘Government Entity’. 2. Question: The rate of tax is 12% or 18% and also under which SAC/ HSN code the above work which was awarded by the […]
In re Mother India Natural Stones (GST AAR Andhra Pradesh) The issue at hand is to decide the classification of the product whether it can be classified under the HSN code 25140000 i.e., Slate, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape or […]
In re Riseom Solutions Private Limited (GST AAR Madhya Pradesh) Riseom Solutions Private Limited manufactures (print) learning kit box whom they call ‘Class Monitor Home Learning Kit’. The so called learning kit is manufactured, marketed and sold by the applicant only and it is not on the basis of any specific order of anyone. Such […]
Tariff Notification No. 60/2021-Customs (N.T.) Dated: 15th July, 2021 in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Ministry Of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) New Delhi Notification No. 60/2021-Customs (N.T.) | Dated: 15th July, 2021 S.O. 2845(E).—In exercise of the […]
However, blatant violations of COVID norms have been observed in several parts of the country, especially in public transport and at hill stations. Massive crowds are also thronging the market places, violating norms of social distancing.
GST NEWSLETTER -JUNE 2021 GST Council Secretariat, New Delhi Highlights of 44 GST Council Meeting The 44th GST Council met on 12 June 2021 under the Chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman through video conferencing. The meeting was attended by Union Minister of State for Finance & Corporate Affairs Shri […]
Applications are invited by Union Bank of India for empanelment of Stock Auditors, subject to fulfilment of the Eligibility Criteria related to educational qualifications, experience & other requirements
In a significant step towards digitization, transparency and ease of doing business, Version 2.0 of the AEO web-app has been launched. It enables online filing, real time monitoring and processing of AEO applications for T2 and T3 certificates.
