6(a) All flooring in ammonium nitrate storage and handling area shall be without open drains, traps, pits or pockets into which any molten ammonium nitrate is able to flow and be confined in the event of fire.
In re Bharat Dynamics Limited (GST AAR Andhra Pradesh) Whether the Submarine Fired Decoy System (SFDS) supplied by the applicant is classifiable as ‘parts of submarine’ under Chapter Heading 8906 and, therefore, attract a GST rate of five (5%) by virtue of entry no. 252 of Schedule I in Notification No. 1/2017-Integrated Tax (Rate) dated […]
IDBI Bank Ltd. Vs DCIT (ITAT Mumbai) During the Assessment Year (AY) 2009-10, the taxpayer made provision for expenses under the head ‘repairs and maintenance’ amounting to Rs. 6 million on which tax was not deducted at source. The taxpayer also made provision for ‘operation and maintenance charges’ amounting to Rs.7 million on which tax […]
WS Retail Services Private Limited Vs State of Jharkhand (Jharkhand High Court) It is the case of the petitioner, undisputed by the respondent that petitioner is not a registered dealer under JVAT Act, 2005 nor has been assessed to tax under the Act. No demand notices were raised against the petitioner as such to the […]
The International Affair Policy and International Curriculum launched by ICAI is a step in the right direction to enhance ICAI’s global presence and recognition.
Details of products for which M/s Electronics and Computer Software Export Promotion Council is authorised to issue Registration-cum-Membership Certificate (RCMC) under Appendix 2T of FTP, 2015-2020 and its address details under Appendix 2T and Appendix 2D of FTP, 2015-2020 have been revised.
The Application for refund of service tax has to be made within the period stipulated in sub-section (3) of section 102 of the Finance Act.
For medium term (3 years or more) maintenance of NHs entrusted with State Governments/ UTs, the provisions of IMS contained herein this SOP shall be applicable apart from those for incident management already covered in IRC:SP:124-2019 (Model Contract for Maintenance of Roads (Based on Single Percentage Rate)).
Notification No. 17/2021-Customs (N.T./CAA/DRI), Dated; 09/02/2021 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence) New Delhi, the 9th February, 2021 Notification No. 17/2021-Customs (N.T./CAA/DRI) S.O. 622(E).—In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453(E), dated 4th June 2015 in Gazette of India, Extraordinary, […]
T.R. Sawhney Motors Pvt.Ltd. Vs Union of India (Delhi High Court) T. R. Sawhney Motors Private Limited v. UOI, WP(C) 2138/2019 & CM Appl. No. 10002/2019 (Stay) wherein the Court has relied the judgment of M/s. OWS Warehouse Services LLP vs. Union of India 2018 (19) GSTL 27 (Guj) and stayed the notices issued by […]
