Objective of Punjab GST Audit Manual is to outline the principles and procedures for audit conducted under the Punjab Goods and Services Tax Act, 2017 and the Rules made there under. In this document registered person selected for audit is referred to as an Auditee.
Notification No. 9/2021-Customs (N.T./CAA/DRI), Dated; 25.01.2021 Appointment of Common Adjudicating Authority. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence ) NOTIFICATION New Delhi, the 25th January, 2021 No. 9/2021-Customs (N.T./CAA/DRI) S.O. 375(E).—In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453(E), dated 4th June […]
MCA notifies Companies (Incorporation) Amendment Rules, 2021 vide notification No. G.S.R 44(E) dated 25.01.2021 and amended Rule 41 of Companies (Incorporation) Rules, 2014 which relates to Application under section 14 Companies Act, 2013 of for conversion of public company into private company. GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, 25th January, 2021 […]
Indian life insurance market currently has several individual immediate annuity products marketed by life insurers, with each product having its own features, terms and conditions and annuity options.
New functionalities made available for Taxpayers on GST Portal (October-December, 2020) Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund, other Miscellaneous topics. Various webinars are also conducted during the period for the benefit […]
Union of India Vs A. F. Babu (Kerala High Court) By the impugned judgment, the learned Single Judge allowed the writ petition and directed the respondents in the writ petition to open an online portal to enable the first respondent to file the form GST TRAN-I electronically or to accept the same manually. Aggrieved by […]
Rakesh Kumar Gupta Vs Central Information Commission (Delhi High Court) High Court held that i) CPIO/PIOs cannot withhold information without reasonable cause; ii) A PIO/CPIO cannot be held responsible if they have genuinely rejected the information sought on valid grounds permissible under the Act. Mere difference of opinion on the part of CIC cannot lead […]
Central Bureau of Investigation Vs Keshav Sharma @ Shahid (Special Court, Delhi) Accused Keshav Sharma impersonated as Ashok Jain s/o Sh. P.C. Jain and representing himself to be proprietor of M/s Creative Traders at plot No.9, Main Patparganj Road, opened account with Central bank of India, Parliament Street branch New Delhi and availed Cash Credit […]
Hindustan Coca-Cola Marketing Company Pvt. Ltd Vs DCIT (ITAT Delhi) We have carefully considered the facts of the case that the assessee stated that approximately 10000 cases were pulled back by the assessee from the market in view of the exceptional quality issues. The assessee submitted that the above quality issue is the pulled back […]
MCA notifies 22nd day of January, 2021 as the date on which the provisions of section 21 of Companies (Amendment) Act, 2019 shall come into force. Section 21 deals with Amendment of section 135 of Companies Act, 2013 related to Corporate Social Responsibility. Also Read – Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 MINISTRY […]
