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Catering services to Educational Institutions from 1st standard to 2nd PUC is exempt from GST

January 23, 2023 5151 Views 0 comment Print

Providing catering services to Educational Institution from 1st standard to 2nd PUC is exempted as per entry No. 66 of Notification No.12/2017-Central Tax Rate

Foreign Tax Credit under DTAA cannot be denied for Delay in filing Form 67

January 22, 2023 5520 Views 0 comment Print

Rohan Hattangadi Vs CIT (A) (ITAT Mumbai) From Rule 128, it is evident that the assessee has to file Form 67 on or before the due date of furnishing the return of income as per section 139(1) of the Act, which the statement specifies as mandatory and not directory as per the word ‘shall’ used […]

Penalty cannot be imposed under Rules 26 of Central Excise Rules, 2002 on employee of Company

January 22, 2023 1674 Views 0 comment Print

Hubergroup India Pvt Ltd Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad) As regard, penalty imposed on Shri. Suresh Nair employee of the appellant’s Company. I find that the issue of correct calculation of Cenvat Credit on the invoice issued by the 100% EOU was always in dispute, therefore, mala fide cannot be attributed to the employee […]

ICAI enters in Asia Book of Records for-Maximum Number of Students Participation in Super Mega Career Counselling Programme

January 21, 2023 1317 Views 0 comment Print

ICAI enters in Asia Book of Records for-Maximum Number of Students Participation in Super Mega Career Counselling Programme

Companies (Accounts) Amendment Rules, 2023.

January 20, 2023 5121 Views 0 comment Print

These rules may be called the Companies (Accounts) Amendment Rules, 2023. They shall come into force with effect from 23rd January, 2023.

SAS 600 Protection of national heritage, art and culture

January 20, 2023 717 Views 0 comment Print

SAS 600 Protection of national heritage, art and culture relates to the thematic area of Protection of national heritage, art and culture

SAS 500 Ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation

January 20, 2023 1020 Views 0 comment Print

SAS 500 Ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation relates to the thematic area of Ensuring environmental sustainability, addressing climate change including mitigation and adaptation, forest and wildlife conservation

SAS 400 Promoting Gender Equality, Empowerment of Women & LGBTQIA + Communities

January 20, 2023 1092 Views 0 comment Print

Social Audit Standard (SAS) 400 – Promoting Gender Equality, Empowerment of Women and LGBTQIA+ communities aims to provide the Social Auditor with the necessary guidance in relation to independent impact assessment engagement of Social Enterprises engaged in Promoting gender equality, empowerment of women and LGBTQIA+ communities and the audit steps and procedures that should be applied while conducting the social impact assessment.

SAS 300 Promoting Education, Employability, and Livelihoods

January 20, 2023 1218 Views 0 comment Print

SAS 300 Promoting Education, Employability, and Livelihoods relates to the thematic area of ‘Promoting Education, Employability, and Livelihoods

SAS 200 Promoting health care including mental healthcare, sanitation and making available safe drinking water

January 20, 2023 1023 Views 0 comment Print

Social Audit Standard (SAS) 200 Promoting health care including mental healthcare, sanitation and making available safe drinking water relates to the thematic area of Promoting health care including mental healthcare, sanitation and making available safe drinking water.

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