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CLL Vol-62 Issue-5, 10-Jun-2021
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GST : Media Library - E-way bill generation slows 35% over April 2 >>   
GST : Media Library - Govt to borrow Rs 1.58 trn for compensation shortfall 2 >>   
GST : Media Library - GST meet discussed tax relief on medicines: Maharashtra Deputy CM 3 >>   
GST : Media Library - Haryana first state to reimburse GST on Covid-related donations 3 >>   
GST : Media Library - Liaison office connecting India biz with Dubai HO, an ‘intermediary’ under GST 3 >>   
GST : Media Library - Oppn-ruled states claim Rs 55,000-cr underestimation 4 >>   
GST : Professionals’ Input Library - Recent Compliance Related Relief Measures Under GST —CA. Satyadev Purohit 5 >>   
GST : Professionals’ Input Library - IGST Imposition on Oxygen Concentrators During Pandemic—Kush Kalra 9 >>   
GST : Professionals’ Input Library - Order for Suspension of Registration Being Inconsistent —Validity of—S. Swaminathan 11 >>   
GST : Current Statutes Library - Standard Operating Procedure (SOP) for Implementation of the Provision of Extension of Time Limit—Reg.—Circular No. 148/04/ 2021-GST, dtd. 18-5-2021 [CBEC-20/06/04/2020-GST] 13 >>   
GST : Current Statutes Library - Central Goods and Services Tax (Fourth Amendment) Rules, 2021—Notification No. 15/2021–Central Tax, dtd. 18-5-2021 [F. No. CBEC-20/06/04/2020-GST] 14 >>   
GST : Current Statutes Library - 43rd Meeting of the GST Council held on 28th May, 2021—(GST Rates on Goods and Services)—Press Release, dtd. 28-5-2021 17 >>   
GST : Select Case Law Library - Anurag Aggarwal v. STO 2021 TaxPub(GST) 506 (P&H-HC) 22 >>   
GST : Select Case Law Library - Apurva Chemicals (P.) Ltd. v. UOI 2021 TaxPub(GST) 307 (Guj-HC) 20 >>   
GST : Select Case Law Library - Ashirwad Trading Company v. State of U.P. & Ors. 2021 TaxPub(GST) 508 (All-HC) 21 >>   
GST : Select Case Law Library - Ashok Madaan v. Directorate General of Goods and Services Tax (Intelligence) 2021 TaxPub(GST) 509 (Patiala House Court) 21 >>   
GST : Select Case Law Library - Barak Valley Cements Ltd. v. UOI 2021 TaxPub(GST) 338 (Gau-HC) 22 >>   
GST : Select Case Law Library - BGR Mining & Infra Ltd. v. State of Jharkhand 2021 TaxPub(GST) 525 (Jhar-HC) 23 >>   
GST : Select Case Law Library - Bharatbhai Manilal Patel v. State of Gujarat 2021 TaxPub(GST) 532 (Guj-HC) 20 >>   
GST : Select Case Law Library - Bushrah Export House v. UOI 2021 TaxPub(GST) 409 (All-HC) 19 >>   
GST : Select Case Law Library - BVG India Ltd. v. State of M.P. & Ors. 2021 TaxPub(GST) 528 (MP-HC) 23 >>   
GST : Select Case Law Library - Daulat Samirmal Mehta v. UOI & Ors. 2021 TaxPub(GST) 310 (Bom-HC) 23 >>   
GST : Select Case Law Library - Dy. Commr. of State Tax v. Dough Makers India (P) Ltd. 2021 TaxPub(GST) 536 (NAA) 22 >>   
GST : Select Case Law Library - Goods & Services Tax Practitioners’ Association & Anr. v. UOI 2021 TaxPub(GST) 425 (Bom-HC) 23 >>   
GST : Select Case Law Library - IC Automobiles (P) Ltd. v. State of Bihar 2021 TaxPub(GST) 330 (Pat-HC) 20 >>   
GST : Select Case Law Library - Jai Maa Jwalamukhi Iron Scrap Supplier v. State of U.P. & Ors. 2021 TaxPub(GST) 521 (All-HC) 23 >>   
GST : Select Case Law Library - JSK Marketing Ltd. v. UOI 2021 TaxPub(GST) 411 (Bom-HC) 24 >>   
GST : Select Case Law Library - Marie Products (P) Ltd., In re 2021 TaxPub(GST) 316 (Commissioner of CGST (Appeals)) : (2020) 43 GSTL 46 (Commissioner of CGST (Appeals)) 20 >>   
GST : Select Case Law Library - Navneet R. Jhanwar v. STO & Ors. 2021 TaxPub(GST) 544 (J&K-HC) 20 >>   
GST : Select Case Law Library - Nowrangroy Agro (P) Ltd. & Ors. v. UOI & Ors. 2021 TaxPub(GST) 335 (Cal-HC) 23 >>   
GST : Select Case Law Library - Parveen Jain v. UOI 2021 TaxPub(GST) 444 (District & Sessions Court) 21 >>   
GST : Select Case Law Library - Pawan Goel & Anr. v. Directorate General of GST (Intelligence) 2021 TaxPub(GST) 282 (Del-HC) 21 >>   
GST : Select Case Law Library - Precision Gasification Services (P) Ltd. v. UOI 2021 TaxPub(GST) 543 (Guj-HC) 22 >>   
GST : Select Case Law Library - Radha Krishan Industries v. State of Himachal Pradesh 2021 TaxPub(GST) 638 (SC) 21 >>   
GST : Select Case Law Library - Rafiqbhai Mamadbhai Manakiya v. State of Gujarat 2021 TaxPub(GST) 515 (Guj-HC) 21 >>   
GST : Select Case Law Library - Rakesh Garg v. State of Haryana & Anr. 2021 TaxPub(GST) 541 (P&H-HC) 22 >>   
GST : Select Case Law Library - Sekar & Co. v. Pr. Secretary 2021 TaxPub(GST) 539 (Mad-HC) 22 >>   
Income Tax : Media Library - Aadhaar : UIDAI proposes biometric lock, offline verification in new draft rules 27 >>   
Income Tax : Media Library - Accounting Standards : ICAI issues exposure draft of revised Accounting Standard 27 >>   
Income Tax : Media Library - Chartered Accountant : RBI should appoint statutory auditors for public sector banks; ICAI 27 >>   
Income Tax : Media Library - Income Tax : ITR filing deadline for FY21 extended to Sept 30 due to Covid 28 >>   
Income Tax : Professionals’ Input Library - Revamp of Scheme of Reassessment—CA. Manoj Gupta 28 >>   
Income Tax : Professionals’ Input Library - Procedure for Withdrawal of Application Pending Before Settlement Commission—CA. Nisha Bhandari 36 >>   
Income Tax : Professionals’ Input Library - If a Claim is Sustainable in Law, Whether the Appellate Authorities are Empowered to Allow Such Claim—Akhilesh Kumar Sah 28 >>   
Income Tax : Current Statutes Library - Extension of Time Limits of Certain Compliances to Provide Relief to Taxpayers in View of the Severe Pandemic—Circular No. 9 of 2021, dtd. 20-5-2021 [F. No. 225/49/2021-ITA-II] 41 >>   
Income Tax : Current Statutes Library - Clarification Regarding the Limitation Time for Filing of Appeals Before the CIT(Appeals) Under the Income Tax Act,1961—Circular No. 10/2021, dtd. 25-5-2021 [F.No.225/49/2021/ITA-II] 42 >>   
Income Tax : Current Statutes Library - Corrigendum to Notification No. 54/2021 dated the 5th May, 2021—Notification No. 57/2021, dtd. 10-5-2021 F. No. 370142/46/2020-TPL] 42 >>   
Income Tax : Current Statutes Library - Corrigendum to Notification No. 35/2021 dated 22-4-2021—Notification No. 58/2021, dtd. 10-5-2021 [F. No. 370142/38/2020-TPL] 42 >>   
Income Tax : Current Statutes Library - Corrigendum to Notification dated 07-05-2021—Notification No. 59/2021, dtd. 10-5-2021 [F. No. 225/ 58/2021-ITA.-II] 43 >>   
Income Tax : Current Statutes Library - Section 280A of Income Tax Act read with section 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designated Courts—Notification No. 60/2021, dtd. 11-5-2021 43 >>   
Income Tax : Current Statutes Library - Section 280A of Income Tax Act read with section 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Notification No. 61/2021, dtd. 11-5-2021 [F. No. 285/04/2019-IT(Inv.V) CBDT] 43 >>   
Income Tax : Current Statutes Library - Section 10(23FE)—Exemption to Specified Income of Specified Person—Sovereign Wealth Fund—CDC Group Plc. Notified—Notification No. 62/2021, dtd. 13-5-2021 [F. No. 370142/47/2020-TPL] 43 >>   
Income Tax : Current Statutes Library - Section 10(23FE)—Exemption to Specified Income of Specified Person—Sovereign Wealth Fund—Notification No. 63/2021, dtd. 13-5-2021 [F. No. 370142/37/2020-TPL] 47 >>   
Income Tax : Current Statutes Library - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—Public Sector Pension Investment Board Notified—Notification No. 64/2021, dtd. 13-5-2021 [F. No. 370142/40/2020-TPL] 51 >>   
Income Tax : Current Statutes Library - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—Government Employees Superannuation Board Notified—Notification No. 65/2021, dtd. 13-5-2021 F. No. 370142/15/2021-TPL] 52 >>   
Income Tax : Current Statutes Library - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—OMERS Administration Corporation Notified—Notification No. 66/2021, dtd. 13-5-2021 [F. No. 370142/13/2021-TPL] 53 >>   
Income Tax : Current Statutes Library - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—Indo-Infra Inc. Notified—Notification No. 67/2021, dtd. 17-5-2021 [F. No. 370142/18/2021-TPL] 54 >>   
Income Tax : Current Statutes Library - Procedure for Exercise of Option Under Sub-Section (1) of Section 245M and Intimation Thereof by Furnishing—Notification No.05 of 2021, dtd. 24-5-2021 [DGIT(S)-ADG(S)-3/e-Filing Notification/Form34BB/2021] 54 >>   
Income Tax : Current Statutes Library - Section 138(1)(a)—Disclosure of Information Respecting Assessees—Various State Police Agencies Notified—Notification No. 69/2021, dtd. 31-5-2021 [F. No. 225/ 53/2020-ITA.II] 55 >>   
Income Tax : Current Statutes Library - Government Extends Certain Timelines in Light of Severe Pandemic—Press Release, dtd. 20-5-2021 56 >>   
Income Tax : Current Statutes Library - Income Tax (16th Amendment) Rules, 2021—Insertion of New Rule 11UAE—Notification No. 68/2021, dtd. 24-5-2021 [F. No.370142/16 /2021-TPL] 57 >>   
Income Tax : Select Case Law Library - A.P. Refinery (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 4509 (Chd-Trib) 62 >>   
Income Tax : Select Case Law Library - ACIT v. Ranjan Debnath 2020 TaxPub(DT) 4428 (Kol-Trib) 61 >>   
Income Tax : Select Case Law Library - Asstt. CIT v. JKD Pearl India Developers (P) Ltd. 2020 TaxPub(DT) 4430 (Jp-Trib) 65 >>   
Income Tax : Select Case Law Library - Asstt. CIT v. Medravathi Agro Farms (P) Ltd. 2020 TaxPub(DT) 4683 (Hyd ‘B’-Trib) 59 >>   
Income Tax : Select Case Law Library - Balaji Enterprise v. Asstt. CIT 2020 TaxPub(DT) 4827 (Gau-Trib) 65 >>   
Income Tax : Select Case Law Library - CIT v. Medi Assist (India) TPA (P) Ltd. 2020 TaxPub(DT) 4523 (Karn-HC) : (2020) 429 ITR 586 (Karn) 65 >>   
Income Tax : Select Case Law Library - Diagold Designs Ltd. v. Dy. CIT 2020 TaxPub(DT) 4835 (Mum-Trib) 63 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Anilbhai Bholabhai 2020 TaxPub(DT) 4864 (Ahd-Trib) 59 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Chidanandappa 2020 TaxPub(DT) 4796 (Bang-Trib) 62 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Edgeverse Systems Ltd. 2020 TaxPub(DT) 4489 (Bang-Trib) : (2020) 185 ITD 735 (Bang-Trib) 66 >>   
Income Tax : Select Case Law Library - Hindumal Balmukund Investment Co. (P) Ltd. v. ITO 2020 TaxPub(DT) 4496 (Pune-Trib) 59 >>   
Income Tax : Select Case Law Library - HMA Data Systems (P) Ltd. v Dy. CIT 2020 TaxPub(DT) 4607 (Bang-Trib) 59 >>   
Income Tax : Select Case Law Library - Indo Unique Trading (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 4727 (Mum-Trib) 64 >>   
Income Tax : Select Case Law Library - Indur Intideepam Macs Federation Ltd. v. ITO 2020 TaxPub(DT) 4504 (Hyd-Trib) 64 >>   
Income Tax : Select Case Law Library - ITO v. S.S. Netcom (P) Ltd. 2020 TaxPub(DT) 4821 (Gau-Trib) 61 >>   
Income Tax : Select Case Law Library - ITO v. Shrilekha Business Consultancy (P) Ltd. 2020 TaxPub(DT) 4692 (Hyd-Trib) 58 >>   
Income Tax : Select Case Law Library - Jai Gopal Sondhi v. ITO 2020 TaxPub(DT) 4788 (Del-Trib) 66 >>   
Income Tax : Select Case Law Library - Karnataka State Co-operative Federation Ltd. v. Asstt. CIT 2020 TaxPub(DT) 4597 (Bang-Trib) 58 >>   
Income Tax : Select Case Law Library - Kaseya Software India Private Limited v. Dy.CIT 2020 TaxPub(DT) 4680 (Bang ‘B’-Trib) 66 >>   
Income Tax : Select Case Law Library - Lypsa Diamonds v. ITO 2020 TaxPub(DT) 4488 (Mum-Trib) 59 >>   
Income Tax : Select Case Law Library - Mantri Developers (P) Ltd. v. DCIT 2020 TaxPub(DT) 4736 (Bang-Trib) 60 >>   
Income Tax : Select Case Law Library - Naresh Jalan (HUF) v. Asstt. CIT 2020 TaxPub(DT) 4851 (Kol-Trib) 66 >>   
Income Tax : Select Case Law Library - Paschimanchal Vidhyut Vitran Nigam Ltd. v. Dy.CIT 2020 TaxPub(DT) 4668 (Del-Trib) 61 >>   
Income Tax : Select Case Law Library - Pr. CIT v. Sunshine Import and Export (P) Ltd. 2020 TaxPub(DT) 4442 (Bom-HC) : (2020) 424 ITR 195 (Bom) : (2020) 273 Taxman 173 (Bom) 65 >>   
Income Tax : Select Case Law Library - Prasad Multi Services (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 4445 (Guj-HC) : (2020) 423 ITR 542 (Guj) : (2020) 317 CTR (Guj) 873 59 >>   
Income Tax : Select Case Law Library - Rohtash Singh v. Dy. CIT 2020 TaxPub(DT) 4767 (Del-Trib) 62 >>   
Income Tax : Select Case Law Library - Rosy Kakkar v. ITO 2020 TaxPub(DT) 4858 (Del-Trib) 63 >>   
Income Tax : Select Case Law Library - Safina Hotels (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 4756 (Bang-Trib) 60 >>   
Income Tax : Select Case Law Library - Sagar Samrat v. Asstt. CIT 2020 TaxPub(DT) 4611 (Pune-Trib) 61 >>   
Income Tax : Select Case Law Library - Shukan Builders v. Dy. CIT 2020 TaxPub(DT) 4459 (Chenn-Trib) 62 >>   
Company Law/SEBI : Media Library - SEBI : SEBI gives foreign investors more time to furnish contact, income details 68 >>   
Company Law/SEBI : Media Library - SEBI : SEBI seeks to merge 2 rules on debt issuance for easier compliance 69 >>   
Company Law/SEBI : Media Library - SEBI : SEBI frowns on InvITs with too few investors, asks them to expand base 69 >>   
Company Law/SEBI : Professionals’ Input Library - All About MCA Version 3.0 Website—Pragya Lalwani 69 >>   
Company Law/SEBI : Professionals’ Input Library - Recent Extension of Due Dates Under the Companies Act, 2013—TaxPub Creative Cell 71 >>   
Company Law/SEBI : Current Statutes Library - Clarification on Offsetting The Excess CSR Spent For FY 2019-20—Circular e-File No. CSR-01/4/2021-CSR-MCA, dtd. 20-5-2021 72 >>   
Company Law/SEBI : Current Statutes Library - Extension of Validity of Registration Certificate Issued Under The Foreign (Contribution) Regulation Act, 2010—Circular F. No. II/21022/36(58)/2021-FCRA-II, dtd. 18-5-2021 73 >>   
Company Law/SEBI : Current Statutes Library - Procedure for Opening and Operating Designated FCRA Account as Provided Under Amended Section 17(1) of The Foreign Contribution (Regulation) Act, 2010—Circular No. II/21022/36(58)/2021-FCRA-III, dtd. 18-5-2021 73 >>   
Company Law/SEBI : Current Statutes Library - Enhancement of Overall Limit for Overseas Investment by Alternative Investment Funds (AIFs)/Venture Capital Funds (VCFs)—Circular No. SEBI/HO/IMD/DF6/CIR/ P/2021/565, dtd. 21-5-2021 73 >>   
Company Law/SEBI : Current Statutes Library - Disclosure with Regard to Risk-o-Meter of Scheme and Benchmark Along—Circular No. SEBI/HO/IMD/IMD-II DOF3/P/CIR/2021/ 566, dtd. 31-5-2021 73 >>   
Company Law/SEBI : Current Statutes Library - Format of Compliance Report on Corporate Governance by Listed Entities—Circular No. SEBI/HO/CFD/CMD-2/ P/CIR/2021/567, dtd. 31-5-2021 74 >>   
Company Law/SEBI : Current Statutes Library - Relaxation in Compliance with Requirements Pertaining to AIFs and VCFs—Circular No. SEBI/HO/IMD/IMD-I/DOF6/CIR/2021/568, dtd. 31-5-2021 74 >>   
Company Law/SEBI : Current Statutes Library - ‘Off-Market’ Transfer of Securities by FPI—Circular SEBI/ HO/FPI&C/P/CIR/2021/0569, dtd. 1-6-2021 75 >>   
Company Law/SEBI : Current Statutes Library - Enhancement of Overseas Investment limits for Mutual Funds—Circular SEBI/HO/IMD/IMD-II/DOF3/P/CIR/ 2021/571, dtd. 3-6-2021 75 >>   
Company Law/SEBI : Current Statutes Library - Centralized Database for Corporate Bonds/Debentures—Circular SEBI/HO/DDHS/DDHS1/P/CIR/2021/572, dtd. 4-6-2021 75 >>   
Company Law/SEBI : Current Statutes Library - SEBI Signs MoU with CSSF, Luxembourg—Press Release No.20/2021, dtd. 3-1-2021 83 >>   
Company Law/SEBI : Select Case Law Library - Abdul Rasheed v. Registrar of Companies 2021 TaxPub(CL) 47 (NCLT-Kochi) 86 >>   
Company Law/SEBI : Select Case Law Library - Arun Gupta v. South Eastern Carriers Ltd. 2020 TaxPub (CL) 357 (NCLAT-New Delhi) 84 >>   
Company Law/SEBI : Select Case Law Library - Arun Kumar Jagatramka v. Jindal Steel and Power Ltd. & Anr. 2021 TaxPub(CL) 614 (SC) : (2021) 161 CLA 357 (SC) 84 >>   
Company Law/SEBI : Select Case Law Library - Bhavesh Pabari v. SEBI 2020 TaxPub(CL) 1455 (SAT-Mumbai) : (2021) 163 SCL 445 (SAT-Mumbai) 86 >>   
Company Law/SEBI : Select Case Law Library - Frajus Infrastructure Development (P) Ltd. v. UOI 2021 TaxPub(CL) 91 (Ker-HC) 84 >>   
Company Law/SEBI : Select Case Law Library - GDR Homestyles (P) Ltd. & Ors. v. GDR Home Fashions (P) Ltd. 2021 TaxPub(CL) 59 (NCLT-New Delhi) 85 >>   
Company Law/SEBI : Select Case Law Library - Hajee Ummer Kizhakkumbrath v. Penda Marketing (P) Ltd. & Ors. 2020 TaxPub(CL) 1534 (NCLT-Chennai) 86 >>   
Company Law/SEBI : Select Case Law Library - In re, Aroma Chemical Agencies (India) (P) Ltd. 2021 TaxPub(CL) 48 (NCLT-Mumbai) 85 >>   
Company Law/SEBI : Select Case Law Library - In re, RKD Trendy Retailers (P) Ltd. 2021 TaxPub(CL) 635 (NCLT-Mumbai) 85 >>   
Company Law/SEBI : Select Case Law Library - In re, Ulkavahini Investments Ltd. 2021 TaxPub(CL) 369 (NCLT-Chandigarh) 85 >>   
Company Law/SEBI : Select Case Law Library - Kapil Tyagi (Ex-Director of Sangam Buildwell (P) Ltd.) v. Registrar of Companies 2021 TaxPub(CL) 642 (NCLT-New Delhi) 86 >>   
Company Law/SEBI : Select Case Law Library - Marina Annette Rodrigues v. Vijaya Bank 2020 TaxPub(CL) 1453 (Karn-HC) : (2020) 162 SCL 109 (Karn) 87 >>   
Company Law/SEBI : Select Case Law Library - N. Madhavan v. UOI 2020 TaxPub(CL) 1373 (Mad-HC) : (2021) 160 CLA 35 (Mad):(2020) 161 SCL 530 (Mad) 87 >>   
Company Law/SEBI : Select Case Law Library - Narmada Design & Constructions (P) Ltd. v. Rhea Traders (P) Ltd. (Transferee Company) 2021 TaxPub(CL) 56 (NCLT-Kochi) 85 >>   
Company Law/SEBI : Select Case Law Library - Pennzoil-Quaker State India Ltd. v. Shell India Markets (P) Ltd. 2021 TaxPub(CL) 96 (NCLT-Chn) 85 >>   
Company Law/SEBI : Select Case Law Library - PJS Energy (P) Ltd. v. AJ Energy (P) Ltd. 2021 TaxPub(CL) 54 (NCLT-New Delhi) 85 >>   
Company Law/SEBI : Select Case Law Library - Positiveedge Technology (P) Ltd. v. Asmita Katdare 2021 TaxPub(CL) 53 (NCLAT-New Delhi) 84 >>   
Company Law/SEBI : Select Case Law Library - Tripower Enterprises (P.) Ltd. v. State Bank of India 2020 TaxPub(CL) 720 (SC) : (2020) 161 SCL 477 (SC) 86 >>   
Other Commercial/Labour Laws : Media Library - Banking : Banks shouldn't cite April 2018 circular for denying crypto services: RBI 90 >>   
Other Commercial/Labour Laws : Media Library - Banking : Govt expands credit lifeline for MSMEs amid second wave of Covid-19 90 >>   
Other Commercial/Labour Laws : Media Library - Banking : Bank credit growth decelerates to 5.6% in March from 6.4% last year 91 >>   
Other Commercial/Labour Laws : Media Library - Banking : Banks in better position to manage stress in second Covid-19 wave; RBI 91 >>   
Other Commercial/Labour Laws : Media Library - Banking : Banks may transfer 80 large NPA accounts for resolution to National ARC 91 >>   
Other Commercial/Labour Laws : Media Library - Banking : RBI issues guidelines for merging district central co-op banks with state ones 92 >>   
Other Commercial/Labour Laws : Media Library - Competition Act : CCI should help free market thrive and ensure legit claims are heard: FM 92 >>   
Other Commercial/Labour Laws : Media Library - FDI : Government notifies final rules for 74% foreign investment in insurance sector 91 >>   
Other Commercial/Labour Laws : Media Library - IBC : Bad loans; SC allows banks to invoke personal guarantees of defaulters 93 >>   
Other Commercial/Labour Laws : Media Library - Pension Funds : Govt announces additional benefits under EPFO, ESIC schemes 93 >>   
Other Commercial/Labour Laws : Media Library - Pension Funds : PFRDA revises sponsor’s capital requirement criteria 93 >>   
Other Commercial/Labour Laws : Current Statutes Library - Pre-Packaged Insolvency Resolution Process : Life Jacket to MSMEs amidst Pandemic—Pragya Lalwani 94 >>   
Other Commercial/Labour Laws : Current Statutes Library - Relaxation in Timeline for Compliance with Various Payment System Requirements—Circular No. CO. DPSS.OLC.NO.S-106/02-14-003/2021-2022, dtd. 21-5-2021 96 >>   
Other Commercial/Labour Laws : Current Statutes Library - Customer Due Diligence for Transactions in Virtual Currencies (VC)—Circular No. DOR. AML.REC 18/ 14.01.001/2021-22, dtd. 31-5-2021 96 >>   
Other Commercial/Labour Laws : Current Statutes Library - Guidelines for Amalgamation of District Central Co-Operative Banks (DCCBs) with The State Co-Operative Bank (StCB)—Circular No. DOR.RUR.REC.NO.17/ 19.51.007/ 2021-22, dtd. 24-5-2021 96 >>   
Other Commercial/Labour Laws : Current Statutes Library - Prepaid Payment Instruments (PPIs)–(I) Mandating Interoperability;—Circular No. DPSS.CO.PD.NO.S-99/02.14.006/2021-22 dtd. 19-5-2021 99 >>   
Other Commercial/Labour Laws : Current Statutes Library - Formation of New District in The State of Karnataka—Assignment of Lead Bank Responsibility—Circular No. FIDD.CO.LBS.BC.NO.11/02.08.001/ 2021-22, dtd. 27-5-2021 99 >>   
Other Commercial/Labour Laws : Current Statutes Library - Procedure for Opening and Operating Designated FCRA Account as Provided—Circular No. II/21022/36(58)/2021-FCRA-III, dtd. 18-5-2021 100 >>   
Other Commercial/Labour Laws : Current Statutes Library - Payment of Margins for Transactions in Government Securities by Foreign Portfolio Investors—A.P. (DIR Series) Circular No.06, dtd 4-6-2021 [RBI/2021-22/48] 100 >>   
Other Commercial/Labour Laws : Current Statutes Library - Submission of Returns Under Section 31 of the Banking Regulation Act, 1949 (AACS)—Extension of time—RBI/2021-22/49, dtd. 4-6-2021 [DoR.RET.REC.19/12.05. 009/2021-22] 100 >>   
Other Commercial/Labour Laws : Current Statutes Library - Resolution Framework - 2.0: Resolution of Covid-19—RBI/2021-22/46, dtd. 4-6-2021 [DOR.STR.REC.20/21. 04.048/2021-22] 101 >>   
Other Commercial/Labour Laws : Current Statutes Library - Statement on Developmental and Regulatory Policies—Press Release 2021-2022/319, dtd. 4-6-2021 101 >>   
Other Commercial/Labour Laws : Current Statutes Library - Code on Social Security (Employee’s Compensation) (Central) Rules, 2021—G.S.R. 385(E), dtd. 3-6-2021 [F.No.R-11011/01/2021-SS-II] 102 >>   
Other Commercial/Labour Laws : Current Statutes Library - Investment by Foreign Portfolio Investors (FPI) in Government Securities: Medium Term Framework (MTF)—A.P. (Dir Series 2021-22) Circular No. 05, dtd. 31-5-2021 107 >>   
Other Commercial/Labour Laws : Current Statutes Library - Extension of Validity of Registration Certificate Issued Under The Foreign (Contribution) Regulation Act, 2010—Circular F. No. II/21022/36(58)/2021-FCRA-II, dtd. 18-5-2021 108 >>   
Other Commercial/Labour Laws : Current Statutes Library - Foreign Exchange Management (Borrowing and Lending) (Amendment) Regulations, 2021—Amendment in Regulation 7—Notification No. FEMA. 3(R)2/2021-RB, dtd. 24-5-2021 108 >>   
Other Commercial/Labour Laws : Current Statutes Library - Guidelines on Insurance Claims of Victims of Cyclone Tauktae and Cyclone Yaas in Calamity Affected Areas —Circular No. IRDAI/NL/CIR/MISC/153/05/2021, dtd. 28-5-2021 108 >>   
Other Commercial/Labour Laws : Current Statutes Library - Guidelines on Settlement of Life Insurance Claims to Victims of Cyclones Tauktae, Yaas—Circular No. IRDA/ LIFE/GDL/MISC/151/05/2021, dtd. 28-5-2021 109 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insurance Ombudsman (Second Amendment) Rules, 2021—Amendment in Rule 7—Notification No. G.S.R. 334(E), dtd. 18-5-2021 [F. No.14019/02/2019-INS.II] 110 >>   
Other Commercial/Labour Laws : Current Statutes Library - Indian Insurance Companies (Foreign Investment) Amendment Rules, 2021—Notification No. G.S.R. 337(E), dtd. 19-5-2021 [F. No. 13011/19/2013-INS.II] 110 >>   
Other Commercial/Labour Laws : Current Statutes Library - Powers of Securities and Exchange Board of India Not to Apply to International Financial Services Centre—Renewal of Recognition—Notification No. IFSCA/ 2020-21/NICCL/245, dtd. 17-5-2021 111 >>   
Other Commercial/Labour Laws : Current Statutes Library - Powers of Securities and Exchange Board of India Not to Apply to International Financial Services Centre—Renewal of Recognition—Notification No. IFSCA/ 2020-21/NSE-IFSC/262, dtd. 17-5-2021 111 >>   
Other Commercial/Labour Laws : Select Case Law Library - Anil Kumar Sharma v. UOI 2021 TaxPub(CL) 324 (All-HC) 115 >>   
Other Commercial/Labour Laws : Select Case Law Library - Anil Tuteja v. Director, Directorate of Enforcement 2020 TaxPub(CL) 1258 (Chhatt-HC) 112 >>   
Other Commercial/Labour Laws : Select Case Law Library - Anubhav Anilkumar Agarwal v. Bank of India 2021 TaxPub(CL) 264 (NCLAT-New Delhi) 114 >>   
Other Commercial/Labour Laws : Select Case Law Library - Anup Sushil Dubey v. National Agriculture Co-operative Marketing Federation of India Ltd. 2021 TaxPub(CL) 265 (NCLAT-New Delhi) 114 >>   
Other Commercial/Labour Laws : Select Case Law Library - Ashish Dhillon v. Ram Hari Auto’s (P) Ltd. 2021 TaxPub(CL) 314 (NCLT-Chandigarh) 113 >>   
Other Commercial/Labour Laws : Select Case Law Library - Bharat Heavy Electricals Ltd. v. Anil Goel 2020 TaxPub(CL) 1472 (NCLAT-New Delhi) 114 >>   
Other Commercial/Labour Laws : Select Case Law Library - Bharat Yadav & Ors. v. Dy. Director, Directorate of Enforcement 2021 TaxPub(CL) 39 (ATPMLA) 116 >>   
Other Commercial/Labour Laws : Select Case Law Library - Bijay Pratap Singh v. Unimax International 2020 TaxPub(CL) 1082 (NCLAT-New Delhi) 114 >>   
Other Commercial/Labour Laws : Select Case Law Library - Dinesh Sanitary Store v. Krishna Estate Developers (P.) Ltd. 2020 TaxPub(CL) 1067 (NCLT-New Delhi) 113 >>   
Other Commercial/Labour Laws : Select Case Law Library - India Affordabale Housing Solutions (IAHS) & Anr. v. Konark Infra Developers (P) Ltd. & Ors. 2020 TaxPub(CL) 1013 (Del-HC) 112 >>   
Other Commercial/Labour Laws : Select Case Law Library - Jindal Power Ltd. v. ICRA Ltd. 2020 TaxPub(CL) 1454 (Del-HC) : (2020) 162 SCL 181 (Del) 116 >>   
Other Commercial/Labour Laws : Select Case Law Library - Kavi Arora v. State 2020 TaxPub(CL) 995 (Del-HC) 112 >>   
Other Commercial/Labour Laws : Select Case Law Library - Learniong Candid India (P) Ltd. v. Alfa People IT Services (P) Ltd. 2021 TaxPub(CL) 313 (NCLT-Bengaluru) 113 >>   
Other Commercial/Labour Laws : Select Case Law Library - Mithilesh Kumar Soni v. Chain Singh Meena 2020 TaxPub(CL) 1268 (MP-HC) 114 >>   
Other Commercial/Labour Laws : Select Case Law Library - Paramount Consultants and Corporate Advisors (P) Ltd. v. Prabhat Technologies (India) Ltd. 2021 TaxPub(CL) 320 (NCLT-Mumbai) 113 >>   
Other Commercial/Labour Laws : Select Case Law Library - Ramchand Karunakaran v. Directorate of Enforcement 2021 TaxPub(CL) 41 (Bom-HC) 115 >>   
Other Commercial/Labour Laws : Select Case Law Library - S.C. Jayachandra v. Enforcement Directorate 2021 TaxPub(CL) 327 (Karn-HC) 116 >>   
Other Commercial/Labour Laws : Select Case Law Library - Shree Tyres v. State 2020 TaxPub(CL) 1009 (Patiala House Court) 114 >>   
Other Commercial/Labour Laws : Select Case Law Library - State Bank of India & Anr. v. Presiding Officer, Central Government Industrial Tribunal-cum-Labour Court, Chandigarh & Anr. 2020 TaxPub(CL) 1555 (P&H-HC) : (2020) 42 LLR 1006 (P&H) 112 >>   
Other Commercial/Labour Laws : Select Case Law Library - Steel Authority of India Ltd. (SAIL) v. Primetals Technologies India (P) Ltd. 2021 TaxPub(CL) 11 (Del-HC) 112 >>   
Other Commercial/Labour Laws : Select Case Law Library - Swwapnil Bhingardevay v. Khandoba Prasanna Sakharkar Khana Ltd. 2020 TaxPub(CL) 1061 (NCLAT-New Delhi) : (2020) 161 SCL 202 (NCLAT-New Delhi) 113 >>   
Other Commercial/Labour Laws : Select Case Law Library - Tanuja Venu Nadhan Pillai & Ors. v. Value Designbuild (P) Ltd. 2021 TaxPub(CL) 311 (NCLT-Bengaluru) 113 >>   
Customs : Media Library - Exports jump to $32.21 bn in May, up 67%; trade deficit at $6.32 billion 118 >>   
Customs : Media Library - RoDTEP; Govt explores hiking outlay to include all eligible sectors 118 >>   
Customs : Current Statutes Library - Changes Introduced Through the Customs (Import of Goods at Concessional Rate of Duty) Amendment Rules, 2021—Reg.—Circular No.10/2021-Customs, dtd. 17-5-2021 [F.No. 450/28/2016-Cus-IV] 119 >>   
Customs : Current Statutes Library - Extension of Validity of AEO Certification for Ease of Renewal Process—Regarding—Circular No. 11/2021- Customs, dtd. 24-5-2021 [F.No.- DIC/POL/DIR/l/2020-POL-O/o Pr COMMR-DIC-DELHI] 122 >>   
Customs : Current Statutes Library - Revision in the Import Policy of Tur/Pigeon Peas, Moong and Urad—Regarding—Instruction No.11/2021-Customs, dtd. 16-5-2021 [F. No. 450/114/2020-Cus.IV] 112 >>   
Customs : Current Statutes Library - Relaxations Provided under Gas Cylinders Rules, 2016, so as to Fast Track Approvals—Regarding—Instruction No. 12/ 2021-Customs, dtd. 25-5-2021 [F. No. 450/117/2021-Cust.IV(Pt)] 123 >>   
Customs : Current Statutes Library - Rate of Exchange for Conversion of Foreign Currencies into Indian Currency and Vice Versa—Notification No. 48/2021-Customs (N.T.), dtd. 20-5-2021 [F.No. 468/01/2021-Cus.V] 125 >>   
Customs : Current Statutes Library - Continuation of Anti Dumping Duty on Imports of ‘1,1,1,2-Tetrafluoroethane or R-134a’, Originating in or Exported from China PR—Notification No. 30/2021-Customs (ADD), dtd. 24-5-2021 [F. No. 354/24/2010-TRU(Pt-V)] 126 >>   
Customs : Select Case Law Library - Commr. of Cus. v. R.R. Enterprises 2021 TaxPub(EX) 21 (CESTAT-Kol) 127 >>   
Customs : Select Case Law Library - ITS My Name (P) Ltd. v. Vivek Chaturvedi & Ors. 2021 TaxPub(EX) 9 (Del-HC) : (2021) 376 ELT 38 (Del) 127 >>   
Customs : Select Case Law Library - Jeena & Company v. Commr. of Cus. 2021 TaxPub(EX) 297 (CESTAT-Bang) 127 >>   
Customs : Select Case Law Library - Kishorchandra Kalyanji Agri LLP v. UOI & Ors. 2021 TaxPub(EX) 28 (Bom-HC) 128 >>   
Customs : Select Case Law Library - M.K. Saha & Company v. Commr. of Cus. 2021 TaxPub(EX) 27 (CESTAT-Kol) 128 >>   
Customs : Select Case Law Library - Mukesh Mahesh Kumar Kothari v. Commr. of Cus. 2021 TaxPub(EX) 70 (CESTAT-All) 127 >>   
Customs : Select Case Law Library - Ratnagiri Impex (P) Ltd. v. Commr. of Cus. 2021 TaxPub(EX) 75 (Karn-HC) 128 >>   
Customs : Select Case Law Library - Royal Industries v. Commr. of Cus. 2021 TaxPub(EX) 292 (CESTAT-Delhi) 127 >>   
Customs : Select Case Law Library - Stainox Alloys (P) Ltd. v. Commr. of Cus. 2021 TaxPub(EX) 14 (CESTAT-Mum) 127 >>   
Central Excise : Select Case Law Library - Ambadi Enterprises Ltd. v. Department of Revenue Government of India 2021 TaxPub(EX) 315 (Mad-HC) 130 >>   
Central Excise : Select Case Law Library - CCE v. Aswin Textiles (P). Ltd. 2021 TaxPub(EX) 226 (Mad-HC) 130 >>   
Central Excise : Select Case Law Library - CCE v. Shree Sidhbali Ispat Ltd. 2021 TaxPub(EX) 243 (Bom-HC) 129 >>   
Central Excise : Select Case Law Library - J.K. Cement Works v. Commr. of CE, CGST 2021 TaxPub(EX) 313 (CESTAT-NDel) 130 >>   
Central Excise : Select Case Law Library - LA Opala RG Ltd. v. CCE & ST 2021 TaxPub(EX) 312 (Jhar-HC) 130 >>   
Central Excise : Select Case Law Library - M.K. Jokai Agri Plantations (P) Ltd. v. UOI 2021 TaxPub(EX) 239 (Gau-HC) 131 >>   
Central Excise : Select Case Law Library - Meena Krishna Agarwal v. CCE & ST 2021 TaxPub(EX) 311 (CESTAT-Ahd) 129 >>   
Central Excise : Select Case Law Library - MSN Enterprises v. UOI 2021 TaxPub(EX) 240 (Guj-HC) 131 >>   
Central Excise : Select Case Law Library - Rajkumar Gupta v. UOI 2021 TaxPub(EX) 244 (Pat-HC) 130 >>   
Central Excise : Select Case Law Library - Tamilnadu Newsprint & Papers Ltd. v. CCE 2021 TaxPub(EX) 303 (Mad-HC) 131 >>   
Central Excise : Select Case Law Library - Tamilnadu Newsprint & Papers Ltd. v. Cus., CE & ST Settlement Commission 2021 TaxPub(EX) 245 (Mad-HC) 131 >>   
VAT/CST : Select Case Law Library - Anjau Kitchenware (P) Ltd. v. State of Punjab & Anr. 2021 TaxPub(VAT) 59 (P&H-HC) : (2020) 82 GSTR 316 (P&H) 133 >>   
VAT/CST : Select Case Law Library - Gobind Sugar Mills Ltd. v. State of U.P. & Ors. 2021 TaxPub(VAT) 119 (All-HC) 134 >>   
VAT/CST : Select Case Law Library - Government of Kerala & Anr. v. Mother Superior Adoration Convent 2021 TaxPub(VAT) 125 (SC) 133 >>   
VAT/CST : Select Case Law Library - Jaypeeco India v. Commr. of Commrl. Taxes 2021 TaxPub(VAT) 57 (All-HC) : (2021) 84 GSTR 332 (All) 134 >>   
VAT/CST : Select Case Law Library - Kun Motor Company (P) Ltd. v. Asstt. Commissioner (CT) 2021 TaxPub(VAT) 41 (Mad-HC) : (2020) 80 GSTR 104 (Mad) 134 >>   
VAT/CST : Select Case Law Library - Larsen & Toubro Ltd. v. Dy. CCT 2021 TaxPub(VAT) 123 (Mad-HC) 134 >>   
VAT/CST : Select Case Law Library - Mahindra & Mahindra Ltd. v. Jt. CCT (Appeals) 2021 TaxPub(VAT) 124 (Mad-HC) 135 >>   
VAT/CST : Select Case Law Library - Ramco Systems Ltd. v. Secretary to Govt., State of Tamil Nadu 2021 TaxPub(VAT) 136 (Mad-HC) 134 >>   
VAT/CST : Select Case Law Library - Satya Sai Constructions v. Addl. CCT 2021 TaxPub(VAT) 138 (Karn-HC) 133 >>   
VAT/CST : Select Case Law Library - Sri Balaji Assemblies & Plastics (P) Ltd. v. Asstt. Commr. 2021 TaxPub(VAT) 135 (Mad-HC) 133 >>   
VAT/CST : Select Case Law Library - State of Karnataka v. Tallam Apparels 2021 TaxPub(VAT) 132 (Karn-HC) 133 >>   
VAT/CST : Select Case Law Library - Yuvaraj Steel Industries v. CCT 2021 TaxPub(VAT) 129 (Mad-HC) 135 >>   
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