Twitter needs to stop beating around the bush and comply with the laws of the land. Law making and policy formulations is the sole prerogative of the sovereign and Twitter is just a social media platform and it has no locus in dictating what should India’s legal policy framework should be.
While filing Bill of Entry declaration in the system where MBL is not available, MAWB/BL No. shall be declared as NOMBL (in case of sea) or NOMAWB (in case of air), as the case may be, with mandatory declaration of HBL. For regularization with Arrival Manifest, the importers have the option to update the MBL in the Bill of Entry at any point in time later to regularize/link the BE with Arrival Manifest through a simple online amendment process which is auto approved in Customs System. This online amendment process has also been elaborated in the above advisory.
Devgiri Exports Vs ITO (Rajasthan High Court) FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT Learned counsel relies on judgements passed by the High Court of Delhi, Madras and Bombay to submit that the faceless assessment done under section 144B of Income Tax Act, 1961 has been examined by the High Court without insisting […]
Goldman Sachs (India) Finance Private Limited Vs DCIT (ITAT Mumbai) We are of the considered opinion that in this regard if the assessee is not called upon to pay any tax on book profit as taxes on normal computation are higher even after the aforesaid exercise of increase of the book profit by the amount […]
International Air Transport Association (Canada) Vs ACIT (ITAT Mumbai) At this stage, we may herein observe that as in the present case before us, in the case of Delmas France (supra) also there was no finding of the lower authorities that the transactions between the principal and agent were done in arm’s length conditions. Under […]
1. (1) These regulations may be called the Chartered Accountants (Amendment) Regulations, 2021. (2) They shall come into force on the date of their final publication in the Official Gazette.
In re Abdul Aziz, M/s. Glow Worm Chips (GST AAR Kerala) 1. Whether Jackfruit chips and Banana chips (salted and masala varieties) made out of raw as well as ripe banana and sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry 101A of schedule of […]
In re Alleppey Fibretuft Pvt Ltd (GST AAR Kerala) 1. Notification No.34/2017 – Whether or not item number (A) (xiii) in Schedule 1 —2.5% (which reads as in SI.No.219, in column (2), for the figure, ‘5705’, the figures ‘5702, 5703, 5705’, shall be substituted), referred to in Notification No.34/2017-Central Tax (Rate) dated 13.10.2017 is meant […]
In re ST. Thomas Hospital (GST AAR Kerala) Composite supply where the principal supply is health care service which is exempted. The eligibility of credit of tax paid on the inputs and input services used for taxable as well as exempted supplies are governed by the provisions of section 17 (2) of the CGST act. […]
FAQs on New MCA Website Q.1 Has the new MCA website been launched? Has there been any change in the existing services? Ans. The Ministry of Corporate Affairs is in the process of implementing the third version of its flagship project MCA21 (MCA 21 V3). The project will be developed and implemented in phase-wise manner […]
