Gem & Jewellery Export Promotion Council (GJEPC), Mumbai is enlisted under Appendix 2E of FTP, 2015-20 for issuing Certificate of Origin (Non Preferential).
Transition period for mandatory filing of applications for Non-Preferential Certificate of Origin through the e-CoO Platform has been further extended till 31st March 2023.
Tangar Exports LLP Vs ACIT (ITAT Chennai) The Assessing Officer has made adjustment of total income computed in the intimation received u/s.143(1) of the Act, towards deduction claimed u/s.80JJAA of the Act, in respect of employment of new employees on the ground that the assessee has not satisfied conditions prescribed therein, including filing of audit […]
In the present case the claim of deduction under section 54 of the Act is for a residential house built up on three adjacent contiguous plots. He further observed that the principle of multiple residential houses/units holds good till these units are in same physical location and contiguous to each other.
Santacruz Gymkhana Vs State of Maharashtra (Bombay High Court) Demand of entertainment duty on billiard tables Law as laid down by the Nagpur Bench of this Court in Gondwana Club (supra) will squarely apply to these petitions as well. Paragraphs 5 and 6 of Gondwana Club (supra) read as under :- The word “entertainment” is […]
Insurers shall take steps to implement provisions of PML Act and the PML Rules, as amended from time to time, including operational instructions issued in pursuance of such amendment(s).
Generation and quoting of document identification number (DIN) on any communication issued by the officers/staff of the Commercial Taxes Department-regarding.
These regulations may be called the Securities and Exchange Board of India (Intermediaries) (Amendment) Regulations, 2022.
Exposure Draft Insurance Regulatory And Development Authority Of India (Expenses Of Management Of Insurers Transacting General Or Health Insurance Business) Regulations, 2022
Srijal Gupta Vs ITO (ITAT Amritsar) After a thoughtful observation of the fact of the case we decided that the reopening was made u/s. 148 related to purchase of property amount to Rs.9,53,750/-. But after completion of assessment, the ld. AO had accepted the assessee’s investment and had not added any amount related to source […]
