In re Berhampur Warehousing Private Limited (GST AAR West Bengal) What is the value of supply of services provided by the applicant to the State Government for crushing of wheat into fortified atta which in turn is supplied by the State Government through Public Distribution System and what components and at what value are to […]
Assessee is facilitating the poor people to access to housing credit, which otherwise would not be available to them due to mortgage requirements etc. The only source of funding for the assessee is borrowings and the donations are almost negligible. In such a case, the activity is nothing but a mere-lending activity.
The Notification No. 61/2015-20 dated 23.03.2022 is amended to the extent that export of Rice (Basmati and Non-Basmati) to EU member states and other European Countries namely United kingdom, Iceland, Liechtenstein, Norway and Switzerland only will require Certificate of Inspection from EIA/EIC. Export to remaining European countries (except United Kingdom, Iceland, Liechtenstein, Norway and Switzerland) […]
DC notes that regulation 16A(8) of Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 (CIRP Regulations) only provides for fees of Rs. 25,000/- per CoC meeting to be paid to Authorised Representative (AR) of creditors in a class. There is no provision in the Code and its underlying regulations […]
In the event of a conflict between a provision of Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 and a provision of Rules of Origin, provision of Rules of Origin shall prevail to extent of conflict.
Discussion Paper on Charges in Payment Systems covers all aspects relating to charges in payment systems [such as Immediate Payment Service (IMPS), National Electronic Funds Transfer (NEFT) system, Real Time Gross Settlement (RTGS) system and Unified Payments Interface (UPI)] and various payment instruments [such as debit cards, credit cards and Prepaid Payment Instruments (PPIs)], etc.
Arbitrary exercise of power cancelling the GST registration in the manner in which it has been done has not only adversely affected the petitioner, but has also adversely affected the revenues that could have flown to the coffers of GST
Debabrata Santra Vs Assistant Commissioner of Revenue (Calcutta High Court) Calcutta High Court allows refiling of Appeal with Appellate Authority which was dismissed for non filing of certified copy of order FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the […]
Section 10(23FE) – CBDT notifies ‘INQ Holding LLC’ as sovereign wealth fund vide Notification No. 95/2022-Income Tax | Dated: 16th August, 2022 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi Notification No. 95/2022-Income Tax | Dated: 16th August, 2022 S.O. 3828(E).—In exercise of powers conferred by sub-clause (vi) of clause […]
With a view to enhancing facilitation of trade across the India-Bangladesh border, a number of stakeholder meetings have been held between Indian Customs and our counterparts in Bangladesh.
