Lumino Industries Ltd. Vs ACIT (ITAT Kolkata) Retention money kept with the Electricity Board which would be released latter only once the assessee fulfills all the obligations under the contract then only the assessee would acquire the right to receive such retention money so this is contingent in nature, so the amount in question cannot […]
CBIC notifies Rate of Exchange of Turkish Lira against Indian Rupees with effect from 25th December, 2021 vide Notification No. 103/2021-Customs (N.T.) | Dated: 24th December, 2021. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ***** Notification No. 103/2021 – Customs (N.T.) New Delhi, dated the 24th December, […]
(1) This order may be called the Bicycles- Retro Reflective Devices (Quality Control) Amendment Order, 2021. (2) It shall come into force on the date of its publication in the Official Gazette.
Notification No. 54/2021-Customs Seeks to further amend Notification No. 46/2011-Customs, dated the 1st June, 2011 to give effect to 13th tranche of preferential tariff as per ASEAN India Trade in Goods Agreement (AITIGA) MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 24th of December, 2021 Notification No. 54/2021-Customs G.S.R. 881(E).—In exercise of the powers […]
Govt notifies (i) bullion spot delivery contract; and (iii) bullion depository receipt with underlying bullion as securities for the purpose of Section 18 of the Securities Contracts (Regulation) Act, 1956 in respect of issuance and trading of such securities in an International Financial Services Centre under the International Financial Services Centres Authority Act, 2019. MINISTRY […]
Electronic Gold Receipt means an electronic receipt issued on the basis of deposit of underlying physical gold in accordance with the regulations made by the Securities and Exchange Board of India under section 31 of the said Act.
FORM DPT-l CIRCULAR OR CIRCULAR IN THE FORM OF ADVERTISEMENT INVITING DEPOSITS [Pursuant to section 73 (2)(a) and section 76 and rule 4(1) and 4(2) of the Companies (Acceptance of Deposits) Rules, 2014] The circular or circular in the form of advertisement shall contain the following: GENERAL INFORMATION (a) Name, address, website and other contact […]
EFORM – 23ACA – For filing Profit and loss account and other documents with the registrar of Companies -The information to be provided in the eForm 23ACA should pertain to the financial year. -After the eForm 23ACA has been filled, click the Prescrutiny button to prescrutinise the eForm 23ACA. If the eForm 23ACA is not […]
Tax Bar Association, Bhilwara has made a representation for extension of due dates of Income tax Returns (ITRs) And Tax Audit Report For A.Y. 2021-2022 and also highlighted various burning issues/Harship being faced by stakeholders for compliance in respect to furnishing Income Tax Return And Audit Report For A.Y. 2021-2022. Representation is been made to […]
Jai Enterprises Vs DCIT (ITAT Jaipur) In the instant case, admittedly and undisputedly, the employees’ contribution to ESI and PF collected by the assessee from its employees have been deposited well before the due date of filing of return of income u/s 139(1) of the Act. Further, the ld D/R has referred to the explanation […]
