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Mathematical structure of Quantum Theory reconstructed from Information Principle
Auction for Sale (re-issue) of (i) ‘7.06% GS 2028’, (ii) ‘7.26% GS 2033’ and (iii) ‘7.36% GS 2052’
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‘Governance in Banks: Driving Sustainable Growth and Stability’ (Inaugural Address by Shri Shaktikanta Das, Governor at the Conference of Directors of Banks organised by the Reserve Bank of India for Public Sector Banks on May 22, 2023 in New Delhi and
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Cheetah Project Steering Committee constituted to review present framework
ADB, India sign USD 141 loan for industrial corridor development in AP
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Workshop on Digital Crop Survey was organized with the States
India's energy demand to grow at 3% PA till 2040: Puri
CCI approves acquisition of additional Series E compulsorily convertible preference shares of Acko Technology & Services Private Limited by Multiples Private Equity Fund III and CPP Investment Board Private Holdings (4) Inc.
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ITAT: Merely because certain attributes like fixed remuneration, leaves, rules, fixed timings were applicable to doctors, they cannot be considered as employees in absence of master-servant relationsh…

ITAT: The case clearly falls beyond scope of Para 4(i) of Circular No. 10/2019 and since the Assessee failed to file any application for condonation of delay under Section 119(2)(b) as mandated in Para…

ITAT: Assessee could not be treated as an assessee in default for mere book entries passed within meaning of Section 201(1) and consequently interest under Section 201(1A) is liable to be deleted.

ITAT: The explanation offered by the Assessee constitutes a reasonable cause and the Assessee is eligible to the protection envisaged under Section 273B.

ITAT: Consideration paid in excess of the book value of the assets acquired consists of goodwill and the same is an intangible asset, eligible for depreciation.

HC: When a case is transferred under Section 127, all proceedings under this Act gets transferred, whereas such power is nowhere provided for under the aforesaid schemes.

ITAT: Revenue failed to place on record any contrary view and thus, there is no infirmity in CIT(A) order deleting the disallowance.

ITAT: There is no illegality or perversity in CIT(A) order directing AO to rectify mistake of omission to make addition of the unaccounted income, which was apparent from record.

ITAT: In case there is a failure to get the accounts audited for the purpose of Section 12A(1)(b), there is no penalty provision under the Act, however the benefit under Section 11/12 could be denied.

ITAT: Provision is in relation to claims incurred but yet to reported by the insured to the Assessee, on the basis of actuarial valuation as mandated by IRDA and the claims are now well settled.

HC: Reasonable opportunity ought to be given to a person to show cause and depending upon the facts of each case, further extension of time can be granted by the Assessing Officer.

HC: The condition imposed by the learned Single Bench directing deposit of 20% of the disputed tax is set aside.

AAAR: Works contracts services supplied to Uttar Pradesh Jal Nigam is taxable at 18% GST, since it qualifies as a Governmental Authority.

HC: Section 13(3)(b) of the IGST Act is applicable in respect of services where the physical presence of the service recipient or its representative in India is necessary.

HC: Section 159(5) clearly gives adequate power to the Assessee to file objection for releasing the bank account or, in the instant case cash-credit facility, thus when there is efficacious relief in …

HC: Value of goods in transit is to be determined as per section 15 read with Explanation 2 of Rule 138.

HC: Assessee is providing work contract services under a contract of construction of building of a Hotel wherein transfer of property in goods is involved in the execution of such contract and it has …

HC: As per Rule 89 of the CGST Rules, there is no specific requirement that the declaration must be signed in physical mode.

HC: Refund of SGST was processed and disbursed, however, refund of CGST and IGST was not processed despite refund order sanctioning the same.

AAR: Service provider of motor vehicle hire service has to charge GST on whole amount of bill which includes monthly rental plus night charges plus fuel on mileage basis, and not just monthly rental.

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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