Free Import policy for Tur /Pigeon Peas (Cajanus Cajan); and Urad [Beans of the SPP Vigna Mungo (L.) Hepper] is extended for the period up to 31st December 2021. Further, import consignments of these items with Bill of Lading issued on or before 31st December, 2021 shall not be allowed by Customs beyond 31st January 2022.
For imports under Notification 20/2015-20 dated 24.08.2021, the last date of shipment or date of issuance of the Bill of Lading or Lorry Receipt date is 31.10.2021. Import consignments of these items with Bill of Lading/Lorry Receipt issued on or before 31st October, 2021 shall not be allowed by Customs beyond 31st January 2022.
Extension of timelines for sale and renewal of short term Covid specific health insurance policies- Corona Kavach Policies and Corona Rakshak Policies are permitted to be offered and renewed by all insurers up to 31.03.2022.
Sandesh Procon LLP Vs ACIT (Gujarat High Court) A bare perusal of the reasons and original the assessment order made under Section 143(3) of the Act, the facts emerge that, the respondent authority had determined the issue of disallowance after considering the material available and now again without any tangible material available with the Assessing […]
Kasturba Health Society Vs Union of India (Bombay High Court) On going through the impugned orders challenged here, we find that these orders do not answer the basic question raised by the petitioner-society. The question raised by the petitioner-society was as to whether or not, the petitioner-society, on its own strength and in its own […]
Radel Electronics Pvt. Ltd. Vs Government of Tamil Nadu (Madras High Court) State has not intended to grant exemption in respect of large scale manufacturers of electrically made Indian Musical Instruments. Such Indian Musical Instruments, which all are using the electronic technologies, then it is to be classified as electronic instruments, which would squarely fall […]
NFRA has received 17 comment letters from Stakeholders, which includes important Industry Bodies, Large Accounting Firms and Research/Academia among others. Overall, stakeholders have expressed support for NFRA’s proposals to proactively promote stakeholder engagement.
DCIT Vs Jaguar Buildcon Pvt. Ltd. (ITAT Delhi) We find that there is no dispute that the assessee has received share application money from six companies, out of which, from three companies assessee has received premium for sums aggregating to Rs.103,80,00,000/-. In the case of Ganesh Buildcon Pvt. Ltd., Feelgood Creation Pvt. Ltd., and Beyond […]
In re Pristine Industries Limited (GST AAR Rajasthan) ‘Solar Power Generating Plant’ of the applicant qualify as ‘plant and machinery’ as it falls under machinery as discussed above and not covers under (i) land, building or any other civil structures; (ii) telecommunication towers; and (iii) pipelines laid outside the factory premises. Therefore, subject to the […]
In re Management & Computer Consultants (GST AAR West Bengal) Whether services related to pre-examination, conducting of examination and post -examination provided to Educational Boards, Council and Universities shall be treated as exempted supply. West Bengal State Council of Technical & Vocational Education and Skill Development, a statutory body, offers courses under various sections like […]
