Seeks to amend notification No. 25/2021 – Customs dated 31.03.2021 vide Notification No. 51/2021-Customs Dated 22nd October, 2021. MINISTRY OF FINANCE (Department of Revenue) Notification No. 51/2021-Customs New Delhi, the 22nd October, 2021 G.S.R. 757(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the […]
The Minister of Commerce and Industries, Consumer Affairs, Food and Public Distribution and Textiles, Shri Piyush Goyaltoday called for free trade within a rules-based multilateral trading system with honesty and transparency as core values.
ITO Vs Rachna Arora (ITAT Chandigarh) Solitary issue in the present appeal pertained to claim of exemption u/s 54 of the Act of Long Term Capital Gains earned by the assessee being invested in another property. The shares of three co-owners namely the assessee, her son in law and her daughter in the purchased property […]
Spytech Buildcon Vs ACIT (ITAT Jaipur) As per sub-section (3) and (4) of section 43CA, the benefit of prior agreement is granted if the consideration is received at the time of agreement other than cash. In the case in hand, the booking is claimed to have been made prior to 01/04/2013 whereas the sale deeds […]
In re Healersark Resources Private Limited (GST AAR Tamilnadu) In view of the difference in the opinions of the Members as above, the case is referred to the Appellate Authority for hearing and decision on this issue in terms of Section 98(5) of the CGST/TNGST Act 2017, which provides that where the members of the […]
Saurabh Natvarlal Soparkar Vs ACIT (Ahmedabad High Court) it is evident that a specific query was raised by the Assessing Officer with respect to Section 14A and the same was appropriately replied by the writ applicant. The same was accepted at the relevant point of time. Once again the very same issue is sought to […]
Customs laboratories all over the country are essential for the correct classification of goods and for ensuring the adherence of imported goods to exemption/ EXIM policy norms. Kolkata houses our oldest Custom House laboratory that was established in 1914.
Director General of Foreign Trade hereby authorizes the following agencies to issue Certificate of Origin (Non Preferential) Export Promotion Council for EOUs & SEZs, Urban Exim Care Association and Federation of Industries & Associations
The norms pertaining to transmission of securities to joint holders(s) are provided in clause 23 of Table F in schedule 1 read with section 56(2) & 56(4)(c) of the Companies Act 2013.
Cognizant Technology Solutions India Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) Service Tax refund: Certificate of existing Statutory Auditor cannot be denied for earlier period The second issue is that the auditor’s certificate is not signed by the statutory auditor who was engaged during the period when the refund is […]
