Receipts from sale of scrap being part and parcel of the activities and being approximate thereto would also be within the ambit of gains derived from industrial undertaking for the purposes of computing deduction u/s 80IB
In re Toshiba JSW Power Systems Private Limited (GST AAR Uttar Pradesh) The arguments of the applicant regarding exemption on the transportation service is in fact based on the assumption that the supply of service is in total isolation from the whole contract and without considering the terms and obligations created under all the contracts […]
ACIT Vs Ramona Pinto (ITAT Mumbai) As regards the merits of the case, we find that the assessee has received an arbitration award for Rs.28 crores, upon relinquishment of her rights in the partnership of M/s. P. N. Writer & Co. Here it may be gainful to recount the brief history of the case which […]
Geographical Jurisdiction of Assistant Commissioner of State Tax (Amendment in Order No. PWR-GST/2017/01/ADM-8, dated 22nd June,2017). COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated 24th September 2021. Order MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. Order No. PWR-GST/2017/01/ADM-8.— In exercise of the powers conferred by sub-section (2) section 4 of […]
Power Delegation Under MGST Act – Assistant Commissioner of State Tax (Investigation) (Amendment In Order No. DC.(A&R)-2/GST/PWR/Sections/2017-18/ADM-8, Dated 10th October,2017) COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated 24th September, 2021 Order MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. Order No. PWR-GST/2017/01/ADM-8.— In exercise of the powers conferred by sub-sections […]
CBIC notifies the manner to issue duty credit for goods exported under the continuation of Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) vide Notification No. 77/2021-Customs (N.T.) dated 24th September, 2021. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 77/2021-Customs (N.T.) New Delhi, the 24th September, 2021 G.S.R. […]
Regulation 168(1) of the ICDR Regulations, 2018 permits transfer of locked-in shares among the promoters or the promoter group or to a new promoter or to persons in would be applicable irrespective of whether the transfer is a result of apportionment of assets pursuant to the Jammu and Kashmir Reorganisation Act. In view of the […]
Per our understanding of the FCPA, we understand that it has an extra territorial jurisdiction and it is unlawful for any enterprise authorizes the bribing of foreign government officials to obtain or retain business even outside USA i.e. there is an embargo to make corrupt payments.
I hold that e-rickshaw kits in CKD condition imported in the facts and circumstances of the present case, can be treated as a complete vehicle only for the purpose of customs tariff, and not for interpretation of the Import Export Policy /Foreign Trade Policy, or for the purpose of the CMV Act and the Rules thereunder.
AB Traders Vs State of Gujarat & 1 Other(S) (Gujarat High Court) 1. The petitioner, which is a proprietorship firm, received order for purchase of arecanut from a buyer in New Delhi. The petitioner appointed transporter for such transportation. It was specifically conveyed to the transporter that movement of goods was to be commenced only […]
