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APEDA organizes Virtual-Buyer Seller Meet to harness export opportunities in UAE for millets
Custom duty on imitation jewellery hiked to 25%
Budget: Defence gets Rs 5.94 lakh Cr - jump of 13%
ASI gets Rs 1103 Crore from Budget
National Ayush Mission gets 50 % increase in budget allocation
Govt receives Rs 18.25 lakh crore of BE upto Dec month
SUMMARY OF THE UNION BUDGET 2023-24
HIGHLIGHTS OF THE UNION BUDGET 2023-24
BUDGET 2023-24 PRESENTS VISION FOR AMRIT KAAL- BLUE PRINT FOR AN EMPOWERED AND INCLUSIVE ECONOMY
MANTRA OF “LEAVING NO ONE BEHIND” HAS RESULTED IN INCLUSIVE DEVELOPMENT SINCE 2014
INDIA’S FOCUS ON WIDE RANGING REFORMS AND SOUND POLICIES RESULTED IN RESILIENCE DURING CRISES
157 NEW NURSING COLLEGES TO BE ESTABLISHED
ATMANIRBHAR CLEAN PLANT PROGRAM TO BE LAUNCHED WITH AN OUTLAY OF Rs. 2,200 CRORE TO BOOST AVAILABILITY OF QUALITY PLANTING MATERIAL FOR HIGH VALUE HORTICULTURAL CROPS
ACHIEVEMENTS SINCE 2014: LEAVING NO ONE BEHIND
TEACHERS’ TRAINING TO BE REVAMPED VIA DISTRICT INSTITUTES OF EDUCATION AND TRAINING
NATIONAL EDUCATION POLICY FORMULATED TO EMPOWER YOUTH AND HELP ‘AMRIT PEEDHI’ REALIZE THEIR DREAMS
MISSION KARAMYOGI PROVIDING LEARNING OPPORTUNITIES FOR GOVERNMENT EMPLOYEES TO UPGRADE THEIR SKILLS AND FACILITATE PEOPLE-CENTRIC APROACH: FINANCE MINISTER
HIGHEST EVER CAPITAL OUTLAY OF ₹2.40 LAKH CRORE FOR RAILWAYS
URBAN INFRASTRUCTURE DEVELOPMENT FUND TO BE ESTABLISHED
COASTAL SHIPPING TO BE PROMOTED THROUGH PPP MODE WITH VIABILITY GAP FUNDING
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ITAT: US-based Sabre Decision Technologies International LLC does not have a PE in India in the absence of a fixed place of business in India or a dependent agent in India.

ITAT: Mere reliance on information obtained from the Sales Tax Department without causing further enquiries to ascertain genuineness or otherwise of the transaction, would not be sufficient to treat the…

HC: CIT(E) is directed to decide the application afresh in the light of the fact that the Assessee was assessed at Nil income under Section 143(3) which was not taken into account while rejecting the …

HC: The existence or absence of entries in the books of accounts is not decisive or conclusive factor in deciding the right of the assessee claiming deduction.

ITAT: Mere undertaking marketing by meeting customers by one enterprise does not constitute habitually securing and concluding order on behalf of the other enterprise.

HC: The TDS provisions in the Act has to be read along with relevant DTAAs for computing the tax liability and when the recipient is eligible for benefit of DTAA then there is no scope for deduction of…

HC: The Revenue cannot take advantage of the changed legal position as a result of the SC ruling in New Noble Educational Society since SC clarified that the ruling shall operate prospectively.

HC: At the stage of passing an order under Section 127, after considering Assessee's objections, the Revenue is not required to give out its entire case.

ITAT: Merely because an Indian company in controlled by a Switzerland company or fact that Switzerland Company carries business in India, does not result in Indian company being considered as a PE of …

HC: Revenue is directed to complete the proceedings within 8 weeks until which no precipitate steps can be taken against the Assessee.

HC: Assessee cannot claim supplementary refund by computing transaction of each individual unit treating as separate entity or separate registered person.

HC: Amount filled in basic rate column is duly auto generated and not at all auto corrected.

HC: We really wonder why and how respondent No.2 could have taken such a hyper technical and pedantic view of the matter to hold that even the delay of one day would be fatal to the maintainability of…

AAR: The Applicant’s service is not covered under supply as defined u/s 7 of CGST Act, 2017, therefore, it is not liable for registration under the provisions of Section 22(1) of the CGST Act, 2017.

AAR: Application for advance ruling seeking classification of construction project under Residential Real Estate Project or Real Estate Project and appropriate rate is not maintainable for want of proper…

AAR: Services of applicant via conversion of Short Welded Rails to Long Welded Rails by Flash Butt Welding process cannot be treated as job work instead qualifies as composite supply taxable at 18%.

HC: Authority may after examining the application and records called for and after hearing the assessee or his authorized representative, by order, either admit or reject the application.

AAR: Membership programme run by Applicant to render services of regular medical monitoring along with other logistic support to senior citizens at their door step, is not a Health Care Services but Human…

AAR: Applicant working as a Project Implementing Agency and making supplies to State Government Directorate, is required to issue tax invoice on the contract value as determined by the Department.

AAR: Contract for construction of new railway siding under a contract with one RITES Ltd, a PSU owned by Railways, is covered under the definition of works contract, taxable at 12% vide Sl. No. 3(v)(a)…

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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