HUF is owner of the said agricultural land though it is registered in the name of the coparcener, as the HUF is enjoying all the benefits of the said agricultural land.
These rules may be called Companies (Miscellaneous) Amendment Rules, 2023.They shall come into force with effect from 23rd day of January, 2023.
CESTAT held that interest is payable for default in depositing the tax by the due date voluntarily or after determination of the amount of duty under Section 11A of Central Excise Act, 1944.
In re Shiv Shakti Minechem (CAAR Mumbai) CAAR ruled that valuation of the subject goods namely ‘Laterite’ shall be done in accordance with the provisions of Customs Valuation (Determination of value of export goods) Rules, 2007 read with Customs Act, 1962. Accordingly, in respect of the rulings sought by the applicant on the points as […]
Applicant proposed to import Rolls made of Polyester, Taffeta, Satin etc. which are available with width ranging from 10 millimetres to 810 millimetres. The applicant submits that ultimate customer of products are companies engaged in manufacturing of readymade garments. The products will be ultimately used for the purpose to capture trademark, wash care instructions and other details like country of manufacturing, size, make etc. on the products for the reference of retail customers.
Classification on import of Data Projector- It is evident that the projectors in question are designed for use with an automatic data processing machine. It also appears that the subject goods has got additional ports which make it capable of being a video projector, classifiable under 85286900.
GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, dated the 20th January, 2023. G.S.R. 37(E). – In exercise of the powers conferred under section 26, sub-section (1) of section 27, section 28, section 29, sub-section (2) of section 31, sub-sections (3) and (4) of section 39, sub-section (6) of section 40 and section […]
Since Bogus Purchase expenses were shown by assessee under the head work in progress and has not been reflected in the trading account, therefore, no addition can be made.
D.C.I.T Vs Vinodchandra Shanabhai Patel (ITAT Ahmedabad) On perusal of the profit and loss account of the assessee placed on page 29 of the paper book, we find that the assessee has shown other income of ₹1,92,78,814.00 which is representing the unaccounted stock found during the course of survey operation under section 133A of the […]
The purpose of this Social Audit is to ascertain the impact made by the Social Enterprise through its activities, intervention, programs or projects implemented during the reporting period. The same shall be undertaken by professionals registered with an SRO and in accordance with Standards laid down for the said purpose.
