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Cabinet approves redevelopment of New Delhi, Ahmedabad & Shivaji Maharaj Terminus
Centre extends PMGKAY for another three months
Cabinet okays pact with Bangladesh for drawing water from river Kushiyara
Constructive co-operation coupled with trust and transparency is key to tap the trade potential of SCO Member States: Smt. Anupriya Patel
Electoral Bearer Bond Scheme September, 2022
Cabinet approves release of additional instalment of Dearness Allowance to Central Government employees and Dearness Relief to Pensioners, due from 01.07.2022
FM's Awards conferred on employees of Income Tax Department
C-DOT, Delhi IIT sign MoU for cooperation in IoT, M2M, AI/ML, Cyber Security and 5G
Vice President presents National Tourism Awards 2018-19
Gandhinagar set to host biggest-ever DefExpo; Record 1,136 companies register
Media & Entertainment sector to grow to USD 100 bn by 2030: Secretary
President inaugurates Integrated Cryogenic Engine Manufacturing Facility of HAL
Department for Promotion of Industry and Internal Trade (DPIIT), Invest India and the Embassy of the Netherlands formalize the India-Netherlands Fast-Track Mechanism (FTM)
The Finance Minister’s Award 2022 presentation ceremony held by the Income Tax Department at Delhi
Finance Minister Smt. Nirmala Sitharaman chairs performance review of Credit and other Welfare Schemes for Scheduled Castes in Public Sector Banks
MoS inaugurates direct flight between Delhi to Shimla
CBN seizes 1,000 kg poppy straw in operations in MP
Support Govt's endeavour to make India global content hub: I&B Secretary
HM lays bricks of 350 bedded ESIC hospital at Sanand
Govt commits Rs. 7,385 crore under Fund of Funds for Startup India Investment for 88 Alternative Investment Funds (AIFs); 720 startups supported by AIFs
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ITAT: In the absence of any definition of 'debenture' in the Act, reliance can be placed on the definition given in the Companies Act which provides that 'bond' is covered under the expression debentu…

HC: Wherever the date of despatch or issuance is determined to be on or after Apr 1, 2021, the reassessment notices shall be deemed to be show cause notices under Section 148A(b) of the new regime.

Danish Tax Council: The MD does not have any operative role in the subsidiary nor any premises in the subsidiary, thus it can be safely concluded that the MD would not be directly involved in the Assessee’s…

ITAT: Premium on redemption of debentures is taxable in the year of redemption and hence there was no exempt income whatsoever warranting invocation of the provisions of Section 14A.

ITAT: Since the impugned addition made towards the unaccounted sales and disallowance u/s.10B is not based on any incriminating material found during the course of search, the additions are liable to …

ITAT: Revenue is bound to apply value of goods declared for central excise purpose, because central excise authorities are competent to determine value of product for the purpose of duty levy.

ITAT: Payment made by Cadila Healthcare to a Mexico-based entity for clinical trials is in the nature of FTS, liable for tax deduction at source since the payments are not covered under the exception …

ITAT: Assessee to be eligible to the benefits of indexation on entire cost of acquisition from the date of allotment of flats despite the fact that the payment was made in instalments subsequent to the…

ITAT: Any ambiguity in a taxing statute should enure to the benefit of the Assessee, however, any ambiguity in the exemption clause must be conferred in favour of Revenue.

ITAT: The assessment of long term capital gains pertaining to receipts for compulsory acquisition of land under Tamil Nadu Highways Act, 2001, should have been done in exact proportion of the land belonging…

HC: Where the issue has been finally decided by passing final order, that final order would alone be construed as precedent and not an interim order passed in some of the cases as they do not decide the…

HC: Joint Commissioner (ST) is a proper officer empowered to issue authorization to Assistant Commissioner (ST) u/s 71(1) to conduct inspection/search etc. of the business premises of the assessee.

HC: There is, certainly, an infraction of the provisions of Rule 25 of the CGST, and that apart, as indicated above, the impugned order has gone beyond the frame of the SCN.

HC: Mangoes under CTH 0804 including mango pulp, but other than fresh mangoes and sliced, dried mangoes, attract GST at 12% rate.

NAA: Revenue cannot advocate for penny by penny compliance of anti-profiteering provision which itself do not prescribe any methodology as same was not based on exact science but approximation.

NAA: Renting or leasing of vacant land with or without structure incidental to its use comes under Negative list as per section 66D(d)(iv) and thereby, no credit of any amount paid towards one time lease…

HC: The acts of interception and retention, though an invasion into the rights of citizens, have been accorded statutory sanction in pursuance of the aims and objects of the Goods and Services Act.

HC: Revenue is directed to remit interest w.r.t. refund concerning CGST, IGST and SGST in terms of Section 54 of CGST Act, before the next hearing date.

HC: The only allegation levelled against the Assessee was that Part-B of the e-way bill was not filled up and there is no allegation that the goods being transported were being transported without payment…

HC: The provisional attachment order dated August 14, 2020 has not been renewed even though adverse order was passed on September 28, 2020, and more than one year has passed since provisional attachment…

Heading 
Clause 202 - Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases
Clause 201 - Time and manner of payment
Clause 200 - Particulars to be furnished
Clause 199 - Declaration of tax payable
Clause 198 - Definitions
Clause 197 - Short title and commencement
Clause 193 - Scheme not to apply to certain persons
Clause 192 - Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
Clause 191 - Exemption from wealth-tax in respect of assets specified in declaration
Clause 190 - Declaration by misrepresentation of facts to be void
Clause 189 - Declaration not admissible in evidence against declarant
Clause 188 - Tax in respect of voluntarily disclosed income not refundable
Clause 187 - Undisclosed income declared not to be treated as benami transaction in certain cases
Clause 186 - Undisclosed income declared not to affect finality of completed assessments
Clause 185 - Undisclosed income declared not to be included in total income
Clause 184 - Time for payment of tax
Clause 182 - Penalty
Clause 181 - Charge of tax and surcharge
Clause 180 - Declaration of undisclosed income
Clause 179 - Definitions
Clause 178 - Short title and commencement
Clause 163 - Collection and recovery of equalisation levy
Clause 162 - Charge of equalisation levy
Clause 161 - Definitions
Clause 160 - Extent, commencement and application
Clause 159 - Infrastructure Cess
Clause 158 - Krishi Kalyan Cess
Clause 157 - Amendment of notification issued under section 93A of Finance Act, 1994
Clause 156 - Insertion of new sections 101, 102 and 103- Special provision for exemption in certain cases relating to construction of canal, dam, etc- Special provision for exemption in certain cases relating to construction of Government buildings- Speci
Clause 155 - Amendment of section 93A
Clause 154 - Amendment of section 91
Clause 153 - Amendment of section 90
Clause 152 - Amendment of section 89
Clause 151 - Amendment of section 78A
Clause 150 - Amendment of section 75
Clause 149 - Amendment of section 73
Clause 148 - Amendment of section 67A
Clause 147 - Amendment of section 66E
Clause 146 - Amendment of section 66D
Clause 145 - Amendment of section 65B
Clause 144 - Amendment of Second Schedule
Clause 143 - Amendment of First Schedule
Clause 142 - Amendment of Third Schedule
Clause 141 - Amendment of section 37B
Clause 140 - Amendment of section 11A
Clause 139 - Amendment of section 5A
Clause 138 - Amendment of First Schedule
Clause 137 - Omission of section 8C
Clause 136 - Amendment of notifications issued under section 25 of Act 52 of 1962
Clause 135 - Amendment of section 156
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