Import of Peas (Pisum sativum) including Yellow peas, Green peas, Dun Peas and Kaspa Peas is restricted and import subject to MIP of Rs.200/- CIF per kilogram and import is allowed only through Kolkata sea port.
In a case where the assessee had wrongly deposited IGST as CGST, the Jharkhand High Court has quashed the letter saddling petitioner company with liability to pay short paid IGST along with interest. The High Court however directed the petitioner to deposit IGST and to claim refund of CGST or adjust the amount wrongly deposited under CGST for future liability of CGST.
The proceedings of the sixth meeting of the Board of Directors of ‘Tata Sons Limited’ held on Monday, 24th October, 2016 so far as it relates to removal and other actions taken against Mr. Cyrus Pallonji Mistry (11th Respondent) is declared illegal and is set aside.
GST Practitioners examination was held on 12.12.2019 at 18 centers across India. The GSTPs enrolled on the GST Network under sub-rule (2) of rule 83 and covered by clause (b) of sub-rule (1) of rule 83, i.e. those meeting the eligibility criteria of having enrolled as sales tax practitioners or tax return preparer under the existing law for a period not less than five years, were eligible to appear in this exam.
Director General of Anti-Profiteering Vs Krishna Trading Company (National Anti-Profiteering Authority) The Respondent has admitted in his submissions that he was aware of the above tax reductions and hence he should have immediately reduced his sale prices commensurate with the rate reductions. He also cannot claim that he has not reduced the prices of the […]
In re Macro Media Digital Imaging Pvt. Ltd. (GST AAAR West Bangal) In the present case, the Appellant prints the content provided by the recipient on the base of PVC, paper, etc., where it provides both the printing ink and the base material. There cannot be any doubt that the content that is printed on […]
H.S. Ramchandra Rao Vs CIT (Supreme Court) Amount received by assessee for relinquishing secretaryship of educational society cannot be treated as a capital receipt. The substance of the admission is that the appellant was holding the post of Secretary of the Institution [Paramahamsa Foundation (R) Trust] until 1996 but he left the institution after new […]
CBDT authorizes CIT, to admit belated applications in Form 9A and Form No. 10 in respect of AY 2017-18 where such Form No. 9A and Form No.10 are filed after expiry of time allowed under relevant provisions of the Act.
Sunder System Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court) Sub-section 4B to Section 73 of the Fin Act fixes the time or limitation period within which the Central Excise Officer has to adjudicate and decide the show cause notice. The time period fixed under Clause A or B is six months […]
A Special Economic Zone or Free Trade Warehousing Zone other than a Special Economic Zone for Information Technology or Information Technology enabled Services, Biotech or Health (other than hospital) service, shall have a contiguous land area of fifty hectares or more:
