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CLL Vol-61 Issue-1, 10-Jan-2021
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GST : MEDIA LIBRARY - 8th instalment of Rs 6,000 cr released to states to meet GST shortfall 3 >>   
GST : MEDIA LIBRARY - Arrest provisions under CGST Act challenged in Bombay High Court 3 >>   
GST : MEDIA LIBRARY - Clampdown on fake bills: Rs 50 lakh a month biz to suffer 1% GST in cash 3 >>   
GST : MEDIA LIBRARY - FinMin backs new GST rule, says it's not for MSMEs, certain I-T payers 4 >>   
GST : MEDIA LIBRARY - Government launches massive crackdown on 7,000 GST evaders, 185 arrested 4 >>   
GST : MEDIA LIBRARY -GST mop-up at record high, surges to Rs 1.15 trillion in December 4 >>   
GST : PROFESSIONALS’ INPUT LIBRARY - E-way Bill—Multiple Invoices Valuing Less than Rs. 50,000—Akash Phophalia 5 >>   
GST : PROFESSIONALS’ INPUT LIBRARY - Phytotherapy to Cure Osteoarthritis is a not Health Care Service—CA. Satyadev Purohit 7 >>   
GST : PROFESSIONALS’ INPUT LIBRARY - Recent Procedural Changes under GST Law—Purnendu Sahai 9 >>   
GST : STATUTES LIBRARY - Waiver From Recording of UIN on the Invoices for the Months of April 2020 to March 2021—Regarding—Circular No.144/14/2020-GST, dtd. 15-12-2020 [F. No. CBEC- 349/48/2017-GST (Part I)] 12 >>   
GST : STATUTES LIBRARY - Amendment in Notification No. 35/2020-Central Tax, dated 3rd April, 2020—Notification No. 91/2020–Central Tax, dtd. 14-12-2020 [F.No.20/13/07/2019-GST] 12 >>   
GST : STATUTES LIBRARY - Sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of Finance Act,2020 effective from 01-01-2021—Notification No 92/2020-Central Tax, dtd. 22-12-2020 [F.No. CBEC-20/06/04/2020-GST] 13 >>   
GST : STATUTES LIBRARY - Amendments in Notification No. 73/2017–Central Tax, dated 29th December, 2017—Notification No. 93/2020-Central Tax, dtd. 22-12-2020 [F.No. CBEC-20/06/04/2020-GST] 13 >>   
GST : STATUTES LIBRARY - Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020—Notification No. 94/2020–Central Tax, dtd. 22-12-2020 [F. No. CBEC-20/06/04/ 2020-GST] 13 >>   
GST : STATUTES LIBRARY - Extension of Time Limit for Furnishing Annual Return Specified Under Section 44—Notification No. 95/ 2020-Central Tax, dtd. 30-12-2020 [F. No. CBEC-20/06/13/2020-GST] 17 >>   
GST : CASE LAW LIBRARY - Jammu Automart (P) Ltd. v. Union Territory of J&K & Ors. 2020 TaxPub(GST) 1339 (J&K-HC) 18 >>   
GST : CASE LAW LIBRARY - In Re : Akash Granites 2020 TaxPub(GST) 1243 (Commissioner of GST (Appeals)) : (2020) 40 GSTL 370 (Commissioner of GST (Appeals)) 18 >>   
GST : CASE LAW LIBRARY - In Re : Sampat Singh 2020 TaxPub(GST) 1209 (Commissioner of GST(A)) : (2020) 37 GSTL 357 (Commissioner of GST(A)) 18 >>   
GST : CASE LAW LIBRARY - In Re : Stone India 2020 TaxPub(GST) 1230 (Commissioner of GST (Appeals)) : (2020) 40 GSTL 197 (Commissioner of GST (Appeals)) 18 >>   
GST : CASE LAW LIBRARY - In Re : Sigma Electric Manufacturing Corporation (P) Ltd. 2020 TaxPub(GST) 1206 (Commissioner of GST(A)) : (2020) 37 GSTL 346 (Commissioner of GST(A)) 18 >>   
GST : CASE LAW LIBRARY - In Re : Sanganeriya Spinning Mills Ltd. 2020 TaxPub(GST) 1242 (Commissioner of GST (Appeals)) : (2020) 40 GSTL 358 (Commissioner of GST (Appeals)) 19 >>   
GST : CASE LAW LIBRARY - Meena Service Centre v. Asstt. Commr. CGST 2020 TaxPub(GST) 1325 (Commissioner of CGST (Appeals)) 19 >>   
GST : CASE LAW LIBRARY - Rajesh Kiran D v. Jt. Commr. of State Tax 2020 TaxPub(GST) 1336 (Guj-HC) 19 >>   
GST : CASE LAW LIBRARY - Bon Cargos (P) Ltd. v. Asstt. STO 2020 TaxPub(GST) 1337 (Ker-HC) 19 >>   
GST : CASE LAW LIBRARY - Sanchar Telesystems Ltd. v. CTO 2020 TaxPub(GST) 1428 (Karn-HC) 19 >>   
GST : CASE LAW LIBRARY - In Re : Nemi Chand 2020 TaxPub(GST) 1241 (Commissioner of GST (Appeals)) : (2020) 40 GSTL 353 (Commissioner of GST (Appeals)) 19 >>   
GST : CASE LAW LIBRARY - Majid Bilalbhai Akbani v. State of Gujarat 2020 TaxPub(GST) 1433 (Guj-HC) 20 >>   
GST : CASE LAW LIBRARY - Murali Barathwaj v. Directorate General of GST (Intelligence) 2020 TaxPub(GST) 1407 (Telangana High Court-HC) 20 >>   
GST : CASE LAW LIBRARY - Narayan Kumar Khaitan v. UOI 2020 TaxPub(GST) 1406 (Ori-HC) 20 >>   
GST : CASE LAW LIBRARY - Macleods Pharmaceutical Ltd. v. Prakash Kumar & Anr. 2020 TaxPub(GST) 1434 (HP-HC) 20 >>   
GST : CASE LAW LIBRARY - Vivek Gupta v. Gurukripa Developers & Infrastructures (P) Ltd. 2020 TaxPub(GST) 1416 (NAA) 20 >>   
GST : CASE LAW LIBRARY - Shyam Electroplanting v. Asstt. Commr. CGST 2020 TaxPub(GST) 1326 (Commissioner of CGST (Appeals)) 20 >>   
GST : CASE LAW LIBRARY - Sun Pharma Laboratories Ltd. v. UOI & Ors. 2020 TaxPub(GST) 1412 (Sikkim-HC) 21 >>   
INCOME TAX : MEDIA LIBRARY - Tax Collection : Advance tax collection zooms nearly 33% to Rs 1.41 trillion in Dec quarter 23 >>   
INCOME TAX : MEDIA LIBRARY - Vivad Se Vishwas : Rs 83,000 cr disputed taxes settled as 20% cases opt for Vivad Se Vishwas 24 >>   
INCOME TAX : PROFESSIONALS’ INPUT LIBRARY - Disputed Income, Disputed Tax Under Direct Tax Vivad se Vishwas Act—Quantification of— CA. Manoj Gupta 25 >>   
INCOME TAX : PROFESSIONALS’ INPUT LIBRARY - Payment of Lumpsum Lease Premium Whether Liable to TDS Under Section 194-I—CA. Nisha Bhandari 32 >>   
INCOME TAX : PROFESSIONALS’ INPUT LIBRARY - International Transactions : Whether the Foreign Exchange Gain has to be Treated as part of the Operating Profit—Akhilesh Kumar Sah 34 >>   
INCOME TAX : STATUTES LIBRARY - Section 10(46)—Exemption to Specified Income Arising to a Body or Authority or Board or Trust or CommissionNotification No. 91/ 2020, dtd. 24-12-2020, [F.No. 300196/4/2014-ITA-I] 37 >>   
INCOME TAX : STATUTES LIBRARY - Extension of Time Limits—Press Release, dtd. 30-12-2020 37 >>   
INCOME TAX : STATUTES LIBRARY - Income Tax Department Conducts Searches in Tamil Nadu—Press Release, dtd. 17-12-2020 38 >>   
INCOME TAX : STATUTES LIBRARY - Income Tax Department Conducts Searches in Guwahati—Press Release, dtd. 26-12-2020 39 >>   
INCOME TAX : STATUTES LIBRARY - Income Tax Department Conducts Searches in Delhi—Press Release, dtd. 29-12-2020 39 >>   
INCOME TAX : CASE LAW LIBRARY - Vardhman Textiles Ltd. v. Asstt. CIT 2020 TaxPub(DT) 2580 (Chd-Trib) 39 >>   
INCOME TAX : CASE LAW LIBRARY - Asstt. CIT v. Shantinath Detergents (P) Ltd. 2020 TaxPub(DT) 1696 (Kol-Trib) 40 >>   
INCOME TAX : CASE LAW LIBRARY - Dy. CIT v. Cameron Australasia (P) Ltd. 2020 TaxPub(DT) 2371 (Mum-Trib) 40 >>   
INCOME TAX : CASE LAW LIBRARY - Shriram Capital Ltd. v. DIT 2020 TaxPub(DT) 1762 (Mad-HC) : (2020) 315 CTR (Mad) 295 40 >>   
INCOME TAX : CASE LAW LIBRARY - Zaveri and Co. (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 1723 (Ahd-Trib) 40 >>   
INCOME TAX : CASE LAW LIBRARY - Society for Indian Automobile Manufacturers v. ITO 2020 TaxPub(DT) 2206 (Del-Trib) 40 >>   
INCOME TAX : CASE LAW LIBRARY - Tata International Ltd. v. Asstt. CIT 2020 TaxPub(DT) 1784 (Mum-Trib) 41 >>   
INCOME TAX : CASE LAW LIBRARY - Dy. CIT v. Bank of Maharashtra 2020 TaxPub(DT) 1747 (Pune-Trib) 41 >>   
INCOME TAX : CASE LAW LIBRARY - Asstt. CIT v. Indian Overseas Bank 2020 TaxPub(DT) 1760 (Chenn-Trib) 41 >>   
INCOME TAX : CASE LAW LIBRARY - Krishna Mohan Reddy Tummalapalli v. ITO 2020 TaxPub(DT) 2519 (Hyd-Trib) 42 >>   
INCOME TAX : CASE LAW LIBRARY - CIT v. NCR Corporation (P) Ltd. 2020 TaxPub(DT) 2527 (Karn-HC) 42 >>   
INCOME TAX : CASE LAW LIBRARY - Financial Software & Systems (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 1727 (Chenn-Trib) 43 >>   
INCOME TAX : CASE LAW LIBRARY - Benares Hotels Ltd. v. Dy. CIT 2020 TaxPub(DT) 1750 (Varanasi-Trib) 43 >>   
INCOME TAX : CASE LAW LIBRARY - Pampamaheshwar Ravindranath v. Asstt. CIT 2020 TaxPub(DT) 2195 (Bang-Trib) 44 >>   
INCOME TAX : CASE LAW LIBRARY - Tektronix (India) (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 1787 (Bang-Trib) 45 >>   
INCOME TAX : CASE LAW LIBRARY - UOI v. Exide Industries Ltd. 2020 TaxPub(DT) 1707 (SC) : (2020) 425 ITR 1 (SC) : (2020) 315 CTR (SC) 62 45 >>   
INCOME TAX : CASE LAW LIBRARY - Sarita Tyagi v. ITO 2020 TaxPub(DT) 2257 (Del-Trib) 46 >>   
INCOME TAX : CASE LAW LIBRARY - Dy. CIT v. NIC Construction (P) Ltd. 2020 TaxPub(DT) 2438 (Ind-Trib) 46 >>   
INCOME TAX : CASE LAW LIBRARY - Tirath Kaur v. ITO 2020 TaxPub(DT) 1647 (Asr-Trib) 46 >>   
INCOME TAX : CASE LAW LIBRARY - Summit Mittal v. Dy. CIT 2020 TaxPub(DT) 2215 (Del-Trib) 49 >>   
INCOME TAX : CASE LAW LIBRARY - Total Oil India (P) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 1701 (Mum-Trib) 49 >>   
INCOME TAX : CASE LAW LIBRARY - Ravinder Aggarwal v. DCIT 2020 TaxPub(DT) 2133 (Asr-Trib) 49 >>   
INCOME TAX : CASE LAW LIBRARY - Viswanathan M. v. Chief CIT 2020 TaxPub(DT) 2223 (Ker-HC) 50 >>   
COMPANY LAW & SEBI : MEDIA LIBRARY - Companies Act, 2013 : Compliance with new rules for audit reports deferred to next financial year 52 >>   
COMPANY LAW & SEBI : MEDIA LIBRARY - SEBI : SEBI exempts fund managers from placing orders for passive trades 53 >>   
COMPANY LAW & SEBI : MEDIA LIBRARY - SEBI offers certain relaxations to NRIs on holding depository receipts 53 >>   
COMPANY LAW & SEBI : MEDIA LIBRARY - SEBI suggests relaxing of norms to boost listing of start-ups 53 >>   
COMPANY LAW & SEBI : PROFESSIONALS’ INPUT LIBRARY - Reservation of Name of Company and Extension Thereof : In Light of Companies (Incorporation) Rules, 2014— Pragya Lal-wani 55 >>   
COMPANY LAW & SEBI : PROFESSIONALS’ INPUT LIBRARY - Role of Independent Directors—Vikas Agarwal 57 >>   
COMPANY LAW & SEBI : PROFESSIONALS’ INPUT LIBRARY - Right Issue of Shares as per Companies Act, 2013—Vikas Agarwal 61 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2020—Amendment in Rule 6—Notification G.S.R. 774(E), dtd. 18-12-2020 [F. No. 8/4/2018-CL-I- PART I] 64 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Companies (Share Capital and Debentures) Second Amendment Rules, 2020—Substitution of Form SH-7—Notification No. G.S.R. 794(E), dtd. 26-12-2020 [F. No. 01/04/2013-CL-V- PART-IV] 64 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Companies (Incorporation) Third Amendment Rules, 2020—Amendment in Form No. INC-32; Insertion of Rule 9A—Notification No. G.S.R. 795(E), dtd. 24-12-2020 [F. No. 1/13/2013 CL-V, VOL.III] 65 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Companies (Amendment) Act, 2020—Short Title and Commencement—Notified Date of Enforcement of Sections—Notification No. S.O. 4646 (E), dtd. 21-12-2020 [F. No. 1/3/2020-CL.I] 66 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Prevention of Money-Laundering (Maintenance of Records) Fourth Amendment Rules, 2020—Amendment in Rule 2—Notification No. G.S.R. 800(E), dtd. 28-12-2020 [F. No. P-12011/14/2020-ES Cell-DOR] 66 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Appointment of Acting President of NCLT—Extension of Term of Office—Notification No. S.O. 8(E), dtd. 1-1-2021 [F. No. A-45011/49/2019-AD.IV] 67 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Companies (Meetings of Board and Its Powers) Fourth Amendment Rules, 2020—Amendment in Rule 4—Notification No. G.S.R. 806 (E), dtd. 30-12-2020 [F. No. 1/32/2013-CL-V-PART] 67 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Review of Inclusion of Historical Scenarios in Stress Testing in Commodity Derivatives Segment—Circular No. SEBI/HO/CDMRD/DRMP/CIR/P/ 2020/244, dtd. 21-12-2020 68 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Core Settlement Guarantee Fund, Default Waterfall and Stress Test for Limited Purpose Clearing Corporation (LPCC)—Circular No. SEBI/HO/MRD2/DCAP/CIR/P/ 2020/245, dtd. 21-12-2020 68 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Circular on Mutual Funds—Circular No. SEBI/HO/IMD/ DF2/CIR/P/2020/ 253, dtd. 31-12-2020 70 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Creation of Security in Issuance of Listed Debt Securities and Due Diligence by Debenture Trustee(s)—Extension of Timeline for Implementation—Circular No. SEBI/HO/MIRSD/CRADT/CIR/P/ 2020/254, dtd. 31-12-2020 71 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Relaxation in Timelines for Compliance with Regulatory Requirements—Circular No. SEBI/HO/MIRSD/DOP/CIR /P/2020/ 255, dtd. 31-12-2020 72 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Procedural Guidelines for Proxy Advisors—Circular No. SEBI/HO/IMD/DF1/CIR/P/2020/ 256, dtd. 31-12-2020 72 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Notified Chairman and Members of Said Board—Amendment in Notification No. SO 147(E) [F.No.20(3) SE/92], dtd. 21-2-1992—Notification No. S.O. 4796 (E), dtd. 31-12-2020 [F. No. 2/6/2020-RE] 73 >>   
COMPANY LAW & SEBI : STATUTES LIBRARY - Request for Interpretative Letter Under the SEBI (Informal Guidance) Scheme, 2003 in Connection with the SEBI (AIF) Regu-lations, 2012—SEBI/HO/IMD/DF6/OW/KAS/2020/ 22987, dtd. 29-12-2020 73 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - P. Parameswaram v. UOI 2020 TaxPub(CL) 1026 (Del-HC) : (2020) 161 SCL 538 (Del) 74 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - Karvy Stock Broking Ltd. v. UOI 2020 TaxPub(CL) 1387 (AP-HC) 74 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - Kaar Solutions India (P) Ltd. v. Kaar Technologies India (P) Ltd. 2020 TaxPub(CL) 1407 (NCLT-Chennai) 75 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - In re, Repro Books Ltd. 2020 TaxPub(CL) 1409 (NCLT-Mumbai) 75 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - Fairchem Speciality Ltd. & Ors. v. Fairchem Organics Ltd. & Ors. 2020 TaxPub(CL) 1414 (NCLT-Mumbai) 75 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - In re, Amura Marketing Technologies (P) Ltd. 2020 TaxPub(CL) 1415 (NCLT-Mumbai) 75 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - Kandarp I. Pandya v. Official Liquidator of Renewable Power Projects Ltd. 2020 TaxPub(CL) 708 (Guj-HC) 75 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - A. Renuga v. Shar Theme Park (P) Ltd. 2020 TaxPub(CL) 778 (NCLAT-New Delhi) : (2020) 160 SCL 179 (NCLAT-New Delhi) 76 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - Rot Internet Ventures (P) Ltd. v. Registrar of Companies, NCT of Delhi & Haryana 2020 TaxPub(CL) 1418 (NCLT-Chandigarh) 76 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - R. Manoj Kumar v. Registrar of Companies 2020 TaxPub(CL) 1416 (NCLT-Kochi) 76 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - Osians Connoisseurs of Art (P.) Ltd. v. SEBI 2020 TaxPub(CL) 794 (SC) : (2020) 222 Comp.Cas 525 (SC) : (2020) 158 CLA 376 (SC) : (2020) 160 SCL 87 (SC) 76 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - Aditya Birla Money Ltd. v. National Stock Exchange of India Ltd. 2020 TaxPub(CL) 796 (Mad-HC) 76 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - Ashlesh Gunvantbhai Shah v. SEBI 2020 TaxPub(CL) 793 (SAT-Mumbai) : (2020) 160 SCL 242 (SAT-Mumbai) 76 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - Labhu Gohil v. SEBI 2020 TaxPub(CL) 849 (SAT-Mum) : (2020) 160 SCL 682 (SAT-Mum) 77 >>   
COMPANY LAW & SEBI : CASE LAW LIBRARY - Susheel Somani v. SEBI 2020 TaxPub(CL) 851 (SAT-Mum) : (2020) 161 SCL 518 (SAT-Mum) 77 >>   
OTHER COMMERCIAL & LABOUR LAWS : MEDIA LIBRARY - Banking : Bank credit growth slows in Q2; personal loans maintain double-digit growth 81 >>   
OTHER COMMERCIAL & LABOUR LAWS : MEDIA LIBRARY - RBI constructs index to capture digital payments penetration in country 81 >>   
OTHER COMMERCIAL & LABOUR LAWS : MEDIA LIBRARY - Retail lending by banks shrinks sequentially in November, up 10% YoY 81 >>   
OTHER COMMERCIAL & LABOUR LAWS : MEDIA LIBRARY - Corporate Affairs : Dividend payout norms for NBFCs should come into effect from FY22': FIDC 82 >>   
OTHER COMMERCIAL & LABOUR LAWS : MEDIA LIBRARY - IBC : IBC to remain 'rightfully' suspended till FY21 end: FM Sitharaman 82 >>   
OTHER COMMERCIAL & LABOUR LAWS : PROFESSIONALS’ INPUT LIBRARY - Key Amendments to the Arbitration and Conciliation Act, 1996 : Overview of Amendment Act, 2019—Pragya Lalwani 83 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Section 1 of The Banking Regulation (Amendment) Act, 2020—Short Title and Commencement—Notification No. 4676 (E), dtd. 23-12-2020 [F. No. 7/146/2019-BOA-I] 85 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Suspension of Initiation of Corporate Insolvency Resolution Process—Notification No. S.O. 4638 (E), dtd. 22-12-2020 [F. No. 30/33/2020-Insolvency] 86 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Clarification on IRDAI Regulations, 2016 and IRDAI Regulations, 2016—Circular No. IRDA/ACT/CIR/MISC/001/01/2020, dtd. 1-1-2021 86 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Panel of Actuaries—Circular No. IRDA/ACT/CIR/MISC/ 300/12/2020, dtd. 28-12-2020 86 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Disclosure of Benefit/Premium Illustration for Health Insurance Policies Issued on Floater Basis—Circular No. IR-DAI/HLT/REG/CIR/12/298, dtd. 28-12-2020 87 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Relaxation/Modification of Provisions of Master Circular on Point of Sales Products and Persons—Life Insurance—Circular No. IRDAI/LIFE/CIR/MISC/302/12/2020, dtd. 29-12-2020 87 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Filing of Half-Yearly PoSP Returns in IIB Portal—Circular No. IRDA/INT/CIR/PSP/307/2020, dtd. 30-12-2020 88 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Amendments to Guidelines on Information and Cyber Security for Insurers Dated 7-4-2017—Circular No. RDA/IT/CIR/MISC/301/12/2020, dtd. 29-12-2020 88 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Section 101A, r/w section 101B of The Insurance Act, 1938—Re-Insurance with Indian Re-Insurers—Notification dtd. 28-12-2020 [F. No. IRDAI/RI/6/172/ 2020 89 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Tariff Advisory Committee and Control of Tariff Rates—De-Notification of All India Fire Tariff, 2001 for Certain Risks—Notification dtd. 28-12-2020 [F. No. IRDAI/Non-Life Insurance/5/ 171/2020]  90 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Amendment to Master Direction (MD) on KYC—Centralized KYC Registry—Roll Out of Legal Entity Template—Circular No. DOR.AML. BC.NO.31/14.01.001/ 2020-21, dtd. 18-12-2020 91 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Section 2(1)(sa)(iii) of The Prevention Of Money-Laundering Act, 2002, read with Section 2 of The Real Estate Act, 2016Notification G.S.R. 798(E), dtd. 28-12-2020 [F. No. P-12011/14/ 2020-ES CELL-DOR] 92 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Verification of Identity by Reporting Entity—Notification No. 784 (E), dtd. 22-12-2020 [F. No. P-12011/10/2020-ES CELL-DOR] 92 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Section 2(1)(sa)(iv) of The Prevention Of Money-Laundering Act, 2002—Person Carrying on Designated Business or Profession—Notification No. G.S.R. 799(E), dtd. 28-12-2020 92 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Prevention of Money-Laundering (Maintenance of Records) Fourth Amendment Rules, 2020—Amendment in Rule 2—Notification No. G.S.R. 800(E), dtd. 28-12-2020 [F. No. P-12011/14/2020-ES Cell-DOR] 92 >>   
OTHER COMMERCIAL & LABOUR LAWS : STATUTES LIBRARY - Date on which certain provisions of Code on Wages shall come into force—Notification S.O. 4604(E), dtd. 18-12-2020 [F. No. S-32022/1/2020-WC] 93 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Shakti Nath & Ors. v. Alpha Tiger Cyprus Investment No. 3 Ltd. & Ors. 2020 TaxPub(CL) 762 (SC) 93 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - JSW Paints (P) Ltd. v. Asian Paints Ltd. 2020 TaxPub(CL) 804 (CCI) : (2020) 158 SCL 720 (CCI) 93 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Harshita Chawla v. WhatsApp Inc 2020 TaxPub(CL) 1220 (CCI) : (2020) 161 SCL 131 (CCI) 93 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Makarand Anant Mhaskar v. USV (P.) Ltd. 2020 TaxPub(CL) 812 (CCI) : (2020) 160 SCL 475 (CCI) 94 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Suborno Bose v. ED 2020 TaxPub(CL) 813 (SC) : (2020) 159 CLA 1 (SC) : (2020) 372 ELT 3 (SC) : (2020) 160 SCL 607 (SC) 94 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Vineeta Sharma v. Rakesh Sharma 2020 TaxPub(CL) 1027 (SC) 94 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Avia Xpert (P) Ltd. v. Sovika Aviation Services (P) Ltd. 2020 TaxPub(CL) 1221 (NCLT-Mum) : (2020) 161 SCL 173 (NCLT-Mum) 94 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Indus Biotech (P) Ltd. v. Kotak India Venture Fund-I 2020 TaxPub(CL) 877 (NCLT-Mum) : (2020) 157 CLA 108 (NCLT-Mum) : (2020) 160 SCL 554 (NCLT-Mum) 94 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - iValue Advisors (P) Ltd. v. Srinagar Banihal Expressway Ltd. 2020 TaxPub(CL) 923 (NCLAT-ND) : (2020) 160 SCL 490 (NCLAT-ND) 94 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Agarwal Coal Corporation India (P.) Ltd. v. Shri Tradco Deesan (P.) Ltd. 2020 TaxPub(CL) 1084 (NCLT-Mum) 95 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - This Is It Designs (P) Ltd. v. Kayo Enterprises (P) Ltd. 2020 TaxPub(CL) 802 (NCLT-New Delhi) : (2020) 158 SCL 675 (NCLT-ND) 95 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Totem Media Solutions (P) Ltd. v. V2 Retail Ltd. 2020 TaxPub(CL) 920 (NCLT-ND) : (2020) 160 SCL 415 (NCLT-ND) 95 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Supreme Hydra Engineering (P.) Ltd. v. Dolphin Offshore Enterprises (I) Ltd. 2020 TaxPub(CL) 1083 (NCLT-Mum) : (2020) 161 SCL 51 (NCLT-Mum) 95 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Alphaedge Consumer (P) Ltd. v. Fipola Retail (India) (P) Ltd. 2020 TaxPub(CL) 832 (NCLT-Chn) 95 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Bank of Baroda v. Gaurinandan Fashion (P.) Ltd. 2020 TaxPub(CL) 576 (NCLT-Ahm) : (2020) 218 Comp.Cas 285 (NCLT-Ahm) 95 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Pankaj Aggarwal v. Union of India 2020 TaxPub(CL) 933 (Del-HC) : (2020) 160 SCL 624 (Del) 96 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Sujeet Suresh Shah v. Savino Del Bene Freight Forwarders India (P.) Ltd. 2020 TaxPub(CL) 574 (NCLAT-ND) 96 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - SEBI v. Kerala Housing Finance Ltd. & Ors. 2020 TaxPub(CL) 1397 (NCLT-Kochi) 96 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Vijay Kumar Garg, In re 2020 TaxPub(CL) 1212 (IBBI) : (2020) 161 SCL 74 (IBBI) 96 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - In re Kanwal Chaudhary 2020 TaxPub(CL) 1070 (IBBI) 96 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Libord Securities Ltd. v. Noble Explochem Ltd. 2020 TaxPub(CL) 801 (NCLT-Mum) : (2020) 158 SCL 588 (NCLT-Mum) 96 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Abhijit Guhathakurta v. Royale Partners Investment Fund Limited 2020 TaxPub(CL) 921 (NCLT-Mum) : (2020) 160 SCL 457 (NCLT-Mum) 97 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Abhijit Guhathakurta v. Royale Partners Investment Fund Ltd. 2020 TaxPub(CL) 1054 (NCLAT-ND) : (2020) 161 SCL 541 (NCLAT-ND) 97 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Bajrangbali Alloys (P) Ltd. v. SIDBI 2020 TaxPub(CL) 911 (NCLT-Cuttack) : (2020) 160 SCL 141 (NCLT-Cuttack) 97 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Savan Godiawala v. G. Venkatesh Babu 2020 TaxPub(CL) 934 (NCLAT-ND) : (2020) 160 SCL 634 (NCLAT-ND) 97 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Hussan Kadri v. Edelweiss Asset Reconstruction Co. Ltd. 2020 TaxPub(CL) 915 (NCLAT-ND) : (2020) 160 SCL 190 (NCLAT-ND) 97 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Ranjit Kapoor v. Asset Reconstruction Co. (I) Ltd. & Anr. 2020 TaxPub(CL) 607 (NCLAT-ND) : (2020) 219 Comp.Cas 215 (NCLAT-ND) : (2020) 157 CLA 233 (NCLAT-ND) 98 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Rakesh Kumar Gupta v. Mahesh Bansal 2020 TaxPub(CL) 918 (NCLAT-ND) : (2020) 159 CLA 53 (NCLAT-ND) : (2020) 160 SCL 230 (NCLAT-ND) 98 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Anil Duggal v. Roofs & Ceilings (P) Ltd. 2020 TaxPub(CL) 910 (NCLAT-ND) : (2020) 160 SCL 136 (NCLAT-ND) 98 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Beacon Trusteeship Ltd. v. Earthcon Infracon (P) Ltd. 2020 TaxPub(CL) 908 (SC) : (2020) 158 CLA 382 (SC) : (2020) 160 SCL 116 (SC) 98 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Babulal Vardharji Gurjar v. Veer Gurjar Aluminium Industries (P) Ltd. 2020 TaxPub(CL) 942 (SC) : (2020) 222 Comp.Cas 115 (SC) 98 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Rajeshbhai Muljibhai Patel & Ors. v. State of Gujarat & Anr. 2020 TaxPub(CL) 646 (SC) : (2020) 157 CLA 1 (SC) 99 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Krishnaprasad v. Doddappa L. Shirur 2020 TaxPub(CL) 844 (Karn-HC) : (2020) 160 SCL 409 (Karn) 99 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Sunitha v. Sheela Antony, State of Kerala 2020 TaxPub(CL) 737 (Ker-HC) 99 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Ficus Pax (P.) Ltd. v. UOI 2020 TaxPub(CL) 783 (SC) 99 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Tamanna Begum v. Enforcement Directorate 2020 TaxPub(CL) 679 (Raj-HC) 99 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Alchemist Holdings Ltd. v. Dy. Director, Directorate of Enforcement, Delhi 2020 TaxPub(CL) 847 (ATPMLA) 99 >>   
OTHER COMMERCIAL & LABOUR LAWS : CASE LAW LIBRARY - Dinesh Kumar v. Asstt. Director, Directorate of Enforcement 2020 TaxPub(CL) 731 (ATPMLA) 100 >>   
CUSTOMS : MEDIA LIBRARY - Exports slip 0.8% in December 2020; trade deficit widens to $15.71 billion 102 >>   
CUSTOMS : MEDIA LIBRARY - Govt taking steps to make India manufacturing, export powerhouse: Thakur 102 >>   
CUSTOMS : MEDIA LIBRARY - RoDTEP benefits subject to conditions of procedural requirements: FinMin 102 >>   
CUSTOMS : STATUTES LIBRARY - Special Measures to Facilitate MSME for AEO T1 & T2 Accreditation—Regarding—Circular No. 54/2020-Customs, dtd. 15-12-2020 [F.No. D-20/DIC/NCTF (NTFAP)/29/2017] 103 >>   
CUSTOMS : STATUTES LIBRARY - Faceless Assessment—Clarifications on the Issues Raised by Stakeholders-Reg.—Circular No. 55/2020-Customs, dtd. 17-12-2020 [F. No.450/26/2019-Cus. IV(Pt)] 107 >>   
CUSTOMS : STATUTES LIBRARY - Verification of the Preferential Certificates of Origin in Terms of CAROTAR Rules 2020—Regarding—Instruction No. 20/2020-Customs, dtd. 17-12-2020 [F.No. 15021/18/2020 (ICD)] 116 >>   
CUSTOMS : STATUTES LIBRARY - Instructions for Time Bound Processing of Duty Drawback Claims—Instruction No. 21/2020-Customs, dtd. 16-12-2020 [F. No. 609/41/2018-DBK] 118 >>   
CUSTOMS : OTHER STATUTES OF FORTNIGHT - Amendments in Notification No.152/2009-Customs, dated 31st December, 2009—Notification No. 44/2020-Customs, dtd. 18-12-2020 [F. No.354/51/ 2020-TRU] 118 >>   
CUSTOMS : OTHER STATUTES OF FORTNIGHT - Amendment in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 112/2020-Customs (N.T.), dtd. 15-12-2020 [F. No. 467/01/2020 -Cus-V] 118 >>   
CUSTOMS : OTHER STATUTES OF FORTNIGHT - Rate of Exchange for Conversion of Each of Foreign Currencies into Indian Rupees and Vice Versa—Notification No.113/2020 - Customs (N.T.), dtd. 17-12-2020 [F.No. 468/01/2020-Cus.V] 118 >>   
CUSTOMS : OTHER STATUTES OF FORTNIGHT - Anti-Dumping Duty on Imports of “Dimethylacetamide” —Notification No. 47/2020 -Customs (ADD), dtd. 15-12-2020 [F. No. 354/66/2018-TRU(Pt-I)] 118 >>   
CUSTOMS : OTHER STATUTES OF FORTNIGHT - Appointment of Customs officers to Act as a Common Adjudicating Authority—Notification No. 64/2020-Customs (N.T./CAA/DRI), dtd. 14-12-2020 [F. No. DRI/ HQ-CI/50D/CAA-48/2020] 118 >>   
CUSTOMS : OTHER STATUTES OF FORTNIGHT - Amendments in Notification No. 26/2016-Customs (N.T.) dated 16.02.2016—Notification No. 65/2020-Customs (N.T./ CAA/DRI), dtd. 14-12-2020 [F. No. DRI/HQ-CI/50D/ CAA-46/2020] 118 >>   
CUSTOMS : OTHER STATUTES OF FORTNIGHT - Appointment of Customs Officers to act as a Common Adjudicating Authority—Notification No. 66/2020-Customs (N.T./CAA/DRI), dtd. 14-12-2020 [F. No. DRI/ HQ-CI/50D/CAA-47/2020] 118 >>   
CUSTOMS : OTHER STATUTES OF FORTNIGHT - Appointment of Customs Officers to act as a Common Adjudicating Authority—Notification No. 67/2020-Customs (N.T./CAA/DRI), dtd. 14-12-2020 [F. No. DRI/ HQ-CI/50D/CAA-45/2020] 118 >>   
CUSTOMS : OTHER STATUTES OF FORTNIGHT - Appointment of Customs Officers to Act as a Common adjudicating Authority—Notification No. 68/2020-Customs (N.T./CAA/DRI), dtd. 24-12-2020 [F. No. DRI/ HQ-CI/50D/CAA-50/2020] 118 >>   
CUSTOMS : CASE LAW LIBRARY - Karachira Coir Manufacturers v. Commr. of Cus. 2020 TaxPub(EX) 895 (CESTAT ‘SZ’-Bang) : (2020) 373 ELT 709 (CESTAT ‘SZ’-Bang) 119 >>   
CUSTOMS : CASE LAW LIBRARY - Compuage Infocom Ltd. v. Pr. Commr. of Cus. 2020 TaxPub(EX) 893 (CESTAT ‘SZ’-Chenn) : (2020) 373 ELT 698 (CESTAT ‘SZ’-Chenn) 119 >>   
CUSTOMS : CASE LAW LIBRARY - Ahamed Gani Natchiar v. Commr. of Cus. 2020 TaxPub(EX) 972 (CESTAT-Chenn) 119 >>   
CUSTOMS : CASE LAW LIBRARY - Ruby Impex v. Commissioner of Customs 2020 TaxPub(EX) 888 (CESTAT, Regional Bench Allahabad) : (2020) 373 ELT 674 (CESTAT, Regional Bench Allahabad) 119 >>   
CUSTOMS : CASE LAW LIBRARY - Zerogravity Aesthetics LLP v. Commr. of Cus. 2020 TaxPub(EX) 877 (CESTAT-All) : (2020) 372 ELT 303 (CESTAT-All) 119 >>   
CUSTOMS : CASE LAW LIBRARY - Lieutenant Colonel Ganesan S. (Retd.) v. Commr. of Cus. 2020 TaxPub(EX) 894 (CESTAT ‘SZ’-Chenn) : (2020) 373 ELT 705 (CESTAT ‘SZ’-Chenn) 120 >>   
CUSTOMS : CASE LAW LIBRARY - Commr of Cus., C.Ex. & S.T. v. G.M.K. Products (P) Ltd. 2020 TaxPub(EX) 892 (CESTAT-Hyd) : (2020) 373 ELT 692 (CESTAT-Hyd) 120 >>   
CUSTOMS : CASE LAW LIBRARY - Masterstoke v. Commissioner of Customs 2020 TaxPub(EX) 756 (CESTAT-Del) : (2020) 372 ELT 405 (CESTAT-Del) 120 >>   
CUSTOMS : CASE LAW LIBRARY - Axiom Cordages Ltd. v. Commr. of Cus. 2020 TaxPub(EX) 944 (CESTAT-Mum) 120 >>   
CENTRAL EXCISE : CASE LAW LIBRARY - Arora Products v. CCE & CGST 2020 TaxPub(EX) 968 (CESTAT-NDel) 122 >>   
CENTRAL EXCISE : CASE LAW LIBRARY - Ganesh Enterprises v. CCE 2020 TaxPub(EX) 999 (CESTAT-Ahd) 122 >>   
CENTRAL EXCISE : CASE LAW LIBRARY - Gujarat State Fertilizers & Chemicals Ltd. v. CCE & ST 2020 TaxPub(EX) 997 (CESTAT-Ahd) 122 >>   
CENTRAL EXCISE : CASE LAW LIBRARY - Sudhir Power Ltd. v. CCE & ST 2020 TaxPub(EX) 1001 (CESTAT-Chd) 122 >>   
VAT & CST : CASE LAW LIBRARY - State of Kerala v. Periyar Plywoods 2020 TaxPub(VAT) 242 (Ker-HC) 123 >>   
VAT & CST : CASE LAW LIBRARY - Ikea Trading (India) (P) Ltd. v. Commr. of Trade & Tax 2020 TaxPub(VAT) 247 (Del-HC) 124 >>   
VAT & CST : CASE LAW LIBRARY - CTO v. RSWM Ltd. 2020 TaxPub(VAT) 243 (Raj-HC) 124 >>   
VAT & CST : CASE LAW LIBRARY - PVR Ltd. v. CTO 2020 TaxPub(VAT) 230 (Mad-HC) 124 >>   
VAT & CST : CASE LAW LIBRARY - Jansons Industries Ltd. v. State Tax Officer 2020 TaxPub(VAT) 246 (Mad-HC) 124 >>   
VAT & CST : CASE LAW LIBRARY - Ruchi Soya Industries Ltd. v. State of Tripura & Ors. 2020 TaxPub(VAT) 231 (Tripura High Court-HC) 124 >>   
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