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The applicant stated that each type of portable computer is available with SIM and without SIM connectivity. Communication functions, if any, are generally performed by these portable computers using Wi-Fi or wireless connectivity.
In re Audio Distribution House Pvt. Ltd. (CAAR Mumbai) The digital data processing (ADP) machines have storage capability and also stored programs which can be changed as per requirement of performance of tasks. Digital machines process data in coded form. A code consists of a finite set of characters (binary code, standard six-bit ISO code, […]
In re Ballians Agro Food Processing Pvt. Ltd (CAAR Delhi) As per regulation 8(6) of CAAR Regulation, 2021 issued vide Notification No. 01/2021-Customs (N.T) dated 04.01.2021 ‘in case the defect or deficiency is not removed or made good within the time granted under sub-rule (3), the application shall be placed before the Authority Pr appropriate […]
Dive into Anuradha Pandey’s case vs. ITO (ITAT Varanasi). ITAT’s scrutiny on investment source from closing stock and debtors. Analysis of the disputed addition and its resolution
Anti-Evasion Team of Faridabad CGST officials Green warriors bust racket of illegal fire-crackers with 21 godowns, seize almost Rs 51 lakh
Draft of IRDAI (Registration of Indian Insurance Companies) Regulations, 2022 aims to provide the fit and proper criteria, To provide the limits of investment in insurers.
By conjoint reading of section 279(2) and clauses 7(v) and 8. (iii), it is explicit that the Income Tax Authorities have the power to compound the offence either before or after the institution of the proceedings but certainly not after the conviction.
HC directs Department of Industry to take requisite steps to make West Bengal State Support Industries Scheme, 2008 GST-compliant within a period of 16 weeks
DCIT Vs Prabhat Agri Biotech Limited (ITAT Hyderabad) It is a fact that the assessee supplies seeds to its distributors located in the states of Kerala, Andhra Pradesh and Karnataka and after the season is complete the sales distributors identify the stock of seeds of various varieties which are not sold by the end of […]
