In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra) The supplies of the Appellant have been held to be a continuous supply by the Advance ruling authority and while deciding whether the supply is composite or not have done so keeping in mind the continuous nature of the supply. They have stated that each […]
Customs Brokers’ Examination GUIDELINES FOR THE CANDIDATES (Please refer Regulation 6 of Customs Brokers Licensing Regulations, 2018) A. Admit Card and Mock Test: A dummy Question paper for the purpose of awareness of candidates will be made available on the CBIC and NACIN websites under the icon/tab <GSTP/CBLR Exam>. A link to download the admit […]
Customs Rate of Exchange of Conversion of South African Rand wef 16.02.2019 notified vide Notification No. 11/2019 – Customs (N.T.) dated 15th February, 2019.
Shri Rama Jogi Reddy Sanepalli Vs ITO (ITAT Bangalore) ITAT Pune Bench in the case of Ratnakanta B. Agarwal v. ITO, ITA 587/PUN/2014, order dated 24.07.2017 wherein the Hon’ble Pune Bench took the view that if the variance between the value estimated as fair market value by the DVO and the value adopted by the […]
eForm INC-22 (Notice of situation or change of address of the registered office of the company) – Article explains Law(s) Governing the Form INC-22 , Purpose of the eForm INC-22 , Form Number as per Companies Act, 1956, Specific Instructions to fill the Form INC-22 at Field Level, Time Limit for filing of Form […]
CA Gaurav Pahuja Background While the issue regarding the deduction of employer’s contribution made after due date, in funds set up for welfare of employees is well settled now, the practice of disallowing the claim of the assessee employer on account of delayed deposit of employee’s contribution is continued by the Income Tax Department since […]
Partnership firm can own assets only in the name of the partners. In the case of the assessee firm, the car is owned in the name of the partner of the firm. If the car is purchased from the resource of the firm or the purchase consideration is credited to the partner’s current account or capital account then it shall be construed that the firm is the owner of the car.
If item of export is HPS Groundnut Kernels (roasted and blanched), the import item at S.No. 3(a), i.e, Groundnut in Shell may be allowed as 1.25 Kg/Kg content in the export product or the import item at S.No.3(b), i.e., Upgraded Groundnut Kernels may be allowed as 1.10 Kg/Kg content in the export product.
ITO Vs KSK Wind Energy Halagali Benchi Pvt. Ltd. (ITAT Hyderabad) Assessee’s have been incorporated on 03-01-2011 with the object of generation of electricity from non-conventional sources, the project of which is proposed in the state of Karnataka and for this purpose investments have been received in the form of equity capital of the assessee companies […]
IBBI seeks to appoint a Chartered Accountant (CA) firm as Internal Auditor for performance of work defined in the later part of this tender document. The appointment of CA firm shall be for a period of two years, i.e., for the financial years 2019-20 and 2020-21.
