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More Highlights

⇒ Provident fund – employees contribution and due date under section 36(1)(va) – levy of interest means within ‘due date’ or extended due date - a point of view to make a case of allow ability of belated deposit of employees contribution towards EPF.
December 26, 2024

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⇒ Key Recommendations Made In The 55th GST Council Meeting Held On 21.12.2024
December 26, 2024

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⇒ GST COUNCIL DECISIONS AND RECENT DEVELOPMENTS IN GST
December 26, 2024

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⇒ RESUMPTION OF GIFTED LAND
December 26, 2024

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⇒ Exploring the GST Rate List for Small Business Owners
December 26, 2024

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⇒ Re-imaging the role of Public International Law’s in Arbitration
December 24, 2024

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⇒ UNATTENDING DAMAGED VEHICLE – FATAL TO THE INSURANCE CLAIMS?
December 24, 2024

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⇒ Notification extending time limit not applicable for passing of order under Section 73 for FY 2017-18
December 24, 2024

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⇒ GST Returns Due Date: What Happens If You Miss It?
December 24, 2024

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⇒ CORPORATE DEBT MARKET DEVELOPMENT FUND
December 23, 2024

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More Articles

Pre-deposit: Upholding Principles of Natural Justice in CGST Appeals

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Dismissal of GST Appeal on Procedural Grounds Quashed: Where the appeal was not signed by the Authorized Person

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Quashing Show-Cause Notice Due to Unexplained Delay: Upholding Fair Adjudication

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Disallowance u/s 14A: Navigating the Interplay of Exempt Income and Expenditure

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Reasonableness Test for Attaching Non-Proceeds of Crime: Limits on Attaching Pre-existing Property under PMLA

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Taxation of International Consulting Services: Navigating the Complexities

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Customs Seizure and the Doctrine of "Reasons to Believe": Clarity or Ambiguity

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Examining the Eligibility of Credit Co-operative Societies for Deduction on Interest from Co-operative Bank Deposits

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Upholding Arbitral Autonomy: Supreme Court Clarifies Scope of Judicial Interference u/s 11

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Draft Assessment Order Regime: Navigating the Multi-tiered Assessment Process and Distinct Nature of Section 144C Assessments

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Judicial Scrutiny of Section 14A Amendment: Retrospective or Prospective Effect?

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Tax on Royalties: Navigating the Interplay between Domestic Tax Laws and Double Taxation Avoidance Agreements

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Iron Ore Exports and Refund: Assessing 'Fe' Content on WMT Basis for Duty Calculation

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Ensuring Procedural Fairness: The Importance of Proper Service of SCN in Tax Assessments

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Decoding the Interplay of Customs Duty, Interest, and Confiscation Proceedings

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Validity of Assessment u/s 153C: Reckoning the Limitation Period

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Interpreting 'Initiation' of Penalty Action u/s 275(1)(c): Period of Limitation

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Faceless Assessment: Decoding the Exemptions for International Tax Charges

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Interpreting Rule 86A: Safeguarding Taxpayers' Rights in ITC Blocking

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Writ Jurisdiction Not a Shortcut to Bypass Tax Adjudication Process, Rules Court: Judicial Discipline to be followed

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Decoding the Interplay of Sections 153A and 153C in Search Assessments: Limitation and Reassessment Dynamics

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Customs Valuation and Classification: Upholding Due Process and Objective Assessment

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Income Tax Case Transfers: Place of Business vs. Registered Office: Determining the Appropriate Jurisdiction for Income Tax Assessments

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Validity of Writ Petitions and Section 153C Proceedings: Examining the High Court Judgment

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Interpreting Time Limits for 80G Registration for Charitable Institutions: Avoiding Absurdity in the Law

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More Notes

Cus

- Exemption for imports of Yellow Peas [HS 0713 10 10] from applicable BCD and AIDC - Seeks to amend Notification No. 64/2023-Customs, dated the 7th December, 2023
December 26, 2024

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FTP

- Imposition of Quantitative Restriction on import of Low Ash Metallurgical Coke under Chapter 27 of ITC (HS) 2022, Schedule - I (Import Policy)
December 26, 2024

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Cus (NT)

- Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t. M/s HD Hyundai Construction Equipment India Pvt. Ltd.
December 24, 2024

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FTP

- Extension in Import Period for Yellow Peas under ITC(HS) Code 07131010 of Chapter 07 of ITC (HS) 2022, Schedule -I (Import Policy)
December 24, 2024

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ADD

- Seeks to impose ADD on Telescopic Channel Drawer Slider from China PR for 5 years, pursuant to final findings of DGTR
December 18, 2024

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IT

- Deduction of tax at source - no deduction in certain cases - Specified payment under section 197A (1F) - if payment is made to Credit Guarantee Fund Trust for Micro and Small Enterprises as referred to in clause (46B) of section 10 of income tax, 1961
December 18, 2024

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SEBI

- Securities and Exchange Board of India (Mutual Funds) (Third Amendment) Regulations, 2024.
December 16, 2024

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SEBI

- Securities and Exchange Board of India (Research Analysts) (Third Amendment) Regulations, 2024.
December 16, 2024

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SEBI

- Securities and Exchange Board of India (Investment Advisers) (Second Amendment) Regulations, 2024
December 16, 2024

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Cus (NT)

- Notification to specify the manufacturing processes and other operations in relation to a class of goods in a warehouse.
December 16, 2024

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Cus (NT)

- Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
December 13, 2024

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CGST

- Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI
December 13, 2024

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SEBI

- Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024
December 12, 2024

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PMLA

- Reserve Bank of India has permits authorization to four additional entities to perform authentication under the Aadhaar Act for the purposes of section 11A of the Money laundering Act, 2002.
December 12, 2024

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IT

- Exemption from specified income U/s 10(46) of IT Act 1961 – ‘Central Silk Board, Bengaluru’
December 12, 2024

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More Notifications

DGFT

- Import of Menthol under Advance Authorisation/DFIA
December 24, 2024

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Customs

- Enabling Voluntary Payment electronically on ICEGATE e-Payment Platform
December 23, 2024

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DGFT

- Rescheduling of Launch Date for Preferential eCoO 2.0 System
December 20, 2024

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SEBI

- Simplification of Offer Document
December 20, 2024

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SEBI

- Policy for Sharing Data for the Purpose of Research / Analysis
December 20, 2024

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SEBI

- Industry Standards on Reporting of BRSR Core
December 20, 2024

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SEBI

- Measures to address regulatory arbitrage with respect to Offshore Derivative Instruments (ODIs) and FPIs with segregated portfolios vis-à-vis FPIs
December 17, 2024

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DGFT

- Fixation of one new Standard Input Output Norms (SIONs) at SION A-3683 under 'Chemical and Allied Product' (Product Code 'A').
December 17, 2024

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Income Tax

- Guidance Note 2/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024
December 16, 2024

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SEBI

- Classification of Corporate Debt Market Development Fund (CDMDF) as Category I Alternative Investment Fund
December 13, 2024

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SEBI

- Relaxation from the ISIN restriction limit for issuers desirous of listing originally unlisted ISINs (outstanding as on December 31, 2023)
December 13, 2024

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SEBI

- Pro-rata and pari-passu rights of investors of AIFs
December 13, 2024

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DGFT

- EPCG Scheme - Applicability of amendment to Para 5.10(c) of Hand Book of Procedures 2015-20 (Mid-Term Review)
December 13, 2024

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DGFT

- Corrigendum to Public Notice no. 30/2024-2025 dated 01.11.2024 on amendment in 4.59 of Handbook of Procedures, 2023 and modification in Standard Input Output Norms (SION) M- 1 to M-8 for export of jewellery
December 13, 2024

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Customs

- Clarification on Insurance Amount and Bond Value for CCSPs and validity of Bond for AEO-LO - reg.
December 12, 2024

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More Circulars

⇒ Release of Publication “Payroll Reporting in India : An Employment Perspective –October, 2024”
December 26, 2024

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⇒ Ministry of Finance Year Ender 2024: Department of Financial Services
December 26, 2024

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⇒ 2024 Year End Review for Department of Commerce
December 26, 2024

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⇒ Year-end review 2024: Ministry of Statistics and Programme Implementation (MoSPI) during 2024
December 26, 2024

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⇒ Ministry of Finance Year Ender 2024: Department of Revenue
December 26, 2024

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⇒ Annual Survey of Unincorporated Sector Enterprises (ASUSE)Results for 2023-24 (Reference & Survey period: October 2023 to September 2024)
December 24, 2024

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⇒ Inauguration of Advance Calibration Laboratory and 500 kWp Solar Rooftop at National Council for Cement and Building Materials, Ballabgarh
December 24, 2024

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⇒ Auction for Sale (issue/re-issue) of (i) ‘New GS 2031’, (ii) ‘6.92% GS 2039’ and (iii) ‘7.09% GS 2054’
December 24, 2024

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⇒ Government of India and Asian Development Bank sign $500 million loan to support sustainable infrastructure projects aligned with the India’s climate commitments
December 24, 2024

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⇒ Advisory for Entry of Receipt Numbers Pertaining to Leased Wagons in the E-Way Bill System
December 24, 2024

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⇒ Second Round of Sensitization Cum Review Meeting of Statistical Advisers in Central Ministries/Departments
December 23, 2024

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⇒ Key stakeholders from NPS ecosystem to come together with the launch of Association of NPS Intermediaries (ANI)
December 23, 2024

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⇒ Recommendations of the 55th Meeting of the GST Council
December 21, 2024

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⇒ Minutes of the Monetary Policy Committee Meeting, December 4 to 6, 2024 [Under Section 45ZL of the Reserve Bank of India Act, 1934]
December 21, 2024

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⇒ CCI approves UltraTech Cement Limited’s acquisition of The India Cements Limited
December 21, 2024

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