I. To avail the scheme exporter shall make a claim for RoSCTL/RoDTEP in the shipping bill by making a declaration. II. Once EGM is filed, claim will be processed by Customs. III. Once processed, a scroll with all individual Shipping Bills for admissible amount would be generated and made available in the users account at ICEGATE
In re Coastal Fats & Oils Private Limited (GST AAR Andhra Pradesh) The solvent Extracted spent Earth oil is taxable at 5 % as per SI. No. 90 of Schedule I of notification No. 01/2017 Central Tax (Rate) Dt.28.06.2017. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH 1. At the outset we […]
In re Keshav Projects (GST AAR Andhra Pradesh) Whether the Supply of Manpower for preparation and serving of spot Electricity Bills’ services provided to Andhra Pradesh Central Power Distribution Corporation Limited for Andhra Pradesh Rural Electrification including distribution of electricity (APCPDCL) can be termed as ‘Pure Services’ as referred in SI.No.3- (Chapter 99) of table […]
AAR held that administering of COVID-19 vaccination by hospitals is a Composite supply, wherein the principal supply is the ‘sale of vaccine’ and the auxiliary supply is the service of ‘administering the vaccine’ and the total transaction is taxable at the rate of principal supply i.e, 5%.
NCLT after appreciating the fact held that demand notice had to be taken to be validly served if delivered at the previous registered address prior to recording of change of address in records of the Registrar of Companies.
Tender Document for Appointment of Concurrent Auditor for the Financial Year 2022-2023 to 2024-2025 for conducting concurrent audit of Treasury Department / International Banking Division & Amount taken under, Depositor Education & Awareness Fund of The Maharashtra State Co-Operative Bank Ltd. Head Office, Fort, Mumbai. THE MAHARASHTRA STATE CO-OPERATIVE BANK LTD., Sir Vitthaldas Thackersey Memorial […]
Empanelment of Chartered Accountants/ firms for concurrent audit assignment of Jalore Nagrik Sahkari Bank Ltd. Jalore Terms and conditions 1. JNSB invites applications from practicing Firms of Chartered Accountants, who are willing to have their Firm empanelled as Concurrent auditor of the bank. 2. Applicant should be a Chartered Accountant with minimum standing of 2 […]
Ashok Kumar Tyagi Vs ACIT (ITAT Delhi) ITAT held that the addition of agricultural income as income from other sources was not based on any incriminating/seized material found as a result of search. Even, the disallowance of loss claimed against house property income is also not with reference to any seized material. It is a […]
Smt. Sarita Kashyap Vs PCIT (ITAT Delhi) A scrutiny of the assessment order would clearly reveal that it is not a case where the Assessing Officer has passed the order mechanically without any inquiry and proper application of mind. Whereas, learned PCIT has considered the assessment order erroneous and prejudicial to the interest of Revenue […]
Sandeep Modi Vs DCIT (ITAT Kolkata) It is noted that the assessee has taken a life insurance policy in AY 2012-13 of the SBI of sum assured to the tune of Rs.10,88,000/- (along with credit bonus of 3.25%) by paying single premium of Rs.10,00,000/-. And in this year (AY 2017-18), the assessee received the LIC […]
