Information received from Directorate of Income tax (investigation) cannot be considered to be information received from an external source.
Mere submission of emails & form 16A, do not, in any way, prove that there existed any relationship of employer employee between parties
Extension for the period of exports of broken rice (HS code 1006 40 00) from 30th September, 2022 till 15th October, 2022 as mentioned in Notification No. 34 dt. 20.09.2022 MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF FOREIGN TRADE) New Delhi Notification No. 35/2015-2020 | Dated the 27th September, 2022 Subject […]
Hamilton Industries Pvt. Ltd. Vs ITO (ITAT Mumbai) Whether Commissioner of Income Tax (A) erred in conferring the interest of Rs.12,31,304/- under section 234C of the Income tax Act, 1961 without appreciating that the book profit includes capital gain income which arose in 4h quarter therefore the liability to pay advance tax arise only on […]
Inadmissible cenvat credit i.e. in respect of the insurance services pertaining to the family members of the employee of the appellant.
Securities and Exchange Board of India Circular No. SEBI/HO/MRD/MRD-PoD-1 /P/CIR/2022/128 | Dated: September 27, 2022 The Managing Directors / Chief Executive Officers Of All Exchanges having Commodity Derivatives Segment Sir / Madam, Subject: Modification in Daily Price Limits (DPL) for Commodity Futures Contracts 1. SEBI vide Circular No. SEBI/HO/CDMRD/DNPMP/CIR/P/2021/9 dated January 11, 2021 has revised the norms […]
Procedural infirmities, for a shorter or longer time, does not in any way supplant service tax exemption accorded to impugned supply of services to units in SEZ
Smt. Adwitiya Chakrabarti Vs Union of India (Tripura High Court) This PIL petition is filed by a law graduate in public interest with prayers to seek issuance of show cause to the respondents as to why a writ of or in the nature of Mandamus shall not be issued declaring that possession of all exotic […]
Navya Foods (P.) Ltd. Vs Superintendent of Central Tax (Andhra Pradesh High Court) A perusal of Rule 107 & 108 of the CGST Rules make it clear that the appeal is required to be filed in an electronic mode only and if any other mode is prescribed, then, the same is required to be notified […]
High court held that payment of 10% mandatory pre-deposit for filing appeal u/s. 107(6) of CGST Act 2017 can be made by assessee from Electronic credit ledger and is is not mandatory that pre-deposit should have been made from the cash ledger.
