1) These rules may be called the Unmanned Aircraft System Rules, 2021. (2) They shall come into force on the date of their publication in the Official Gazette. (3) They shall apply to, – (a) Unmanned Aircraft System (UAS) registered in India, wherever they may be; or (b) a person owning or possessing or engaged in exporting, importing, manufacturing, trading, leasing, operating, transferring or maintaining an Unmanned Aircraft System in India; or (c) all Unmanned Aircraft System for the time being in or over India.
DGGI Gurugram Zonal Unit (GZU), Haryana, has arrested Shri Ravinder Kumar (aka Ravinder Garg), resident of New Delhi on charges of creating and operating fictitious firms on forged documents which were used in availing of and passing on Input Tax Credit on bogus Invoices without actual receipt and supply of goods or services.
MINISTRY OF FINANCE (Department of Revenue) (OFFICE OF THE COMMISSIONER OF CUSTOMS, CITY CUSTOMS COMMISSIONERATE) Notification No. 01/2021-Customs (N.T) Bengaluru, the 11th March, 2021 S.O. 1243(E) .—In exercise of the powers conferred under sub-section(a) of Section 8 of Customs Act, 1962 (52 of 1962), I, Baswaraj Nalegave, Commissioner of Customs, Bengaluru City, hereby modify / […]
Admittedly, personal hearing has not been granted to the petitioner prior to passing of the impugned orders and it is contrary to the provisions of Section 74(5) of the TNGST Act, which mandates that an opportunity of personal hearing shall be granted in all cases where a specific request is received or where the Officer contemplates adverse decision against the assessee.
CBDT revises Form No. 12BA (Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof), Part B to Form 16 (Details of Salary Paid and any other income and tax deducted) and Annexure II to Form No. 24Q vide Notification No. 15/2021-Income Tax dated 11th March, […]
CKYCR, in its communication no. CKYC/2020/1 1 dated January 04, 2021 has specified that since CKYCR is fully operational for individual clients, it has been decided to extend CKYCR to Legal Entities (LE) as well. Accordingly, RIs shall upload the KYC records of LE accounts opened on or after April 01, 2021 on to CKYCR in terms of Rule 9 (1A) of the Prevention of Money Laundering (Maintenance of Records) Rules, 2005.
In re M/s Kalis Sparkling Water Private Limited (GST AAAR Tamilnadu) The Customs Tariff under single dash(-)CTH 2202 10 includes Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured and under the said (-), CTH 2202 10 90(with a (—)) covers others. The above heading as per the […]
DCIT Vs Hero Fin Corp Ltd. (ITAT Delhi) The assessee is earning lease rent from the lease charges of cars, plant & machinery given on hire to M/s Hero MotoCorp. The AO held that the income of the hire charges are to be chargeable under the head “income from other sources” but not under the […]
Seeks to impose definitive Countervailing/anti-subsidy duty on imports of Textured Tempered Glass originating in or exported from Malaysia vide Notification No. 3/2021-Customs (CVD) dated 9th March, 2021. MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 9th March, 2021 Notification No. 3/2021-Customs (CVD) G.S.R. 163(E).—Whereas, in the matter of “Textured Tempered Glass” (hereinafter referred to […]
Tariff Notification No. 28/2021-Customs (N.T.), Dated: 09.03.2021 in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver- Reg. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 28/2021-CUSTOMS (N.T.) New Delhi, the 9th Mach, 2021 S. O. 1068(E).—In exercise of […]
