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CLL Vol-64 Issue-1, 10-Oct-2021
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GST : Media Library - GST mop up tops Rs 1 trn for third straight month; at Rs 1.17 trn in Sep 2 >>   
GST : Media Library - Centre won't hit market to make up for GST compensation shortfall 2 >>   
GST : Media Library - Come Jan 1, non-filers of monthly GST return to be barred from filing GSTR-1 2 >>   
GST : Media Library - Supplies to IT/ITeS parent firms eligible for refunds, clarifies CBIC 2 >>   
GST : Media Library - GST Council extends concessions on certain Covid drugs till Dec 31: FM 3 >>   
GST : Professionals’ Input Library - Bunds Used for Production of Salt—Allowability of Input Tax Credit—S. Swaminathan 3 >>   
GST : Professionals’ Input Library - Goods Lying in Hand at the Time of Taking Registration—Allowability of Input Tax Credit—D. Ramachandra Rao 6 >>   
GST : Professionals’ Input Library - Recent Statutory Developments Under GST—CA. Satyadev Purohit 8 >>   
GST : Current Statutes Library - Clarification on Doubts Related to Scope of “Intermediary”, Regarding—Circular No. 159/15/2021-GST, dtd. 20-9-2021 [F.No. CBIC-20001/8/2021-GST] 11 >>   
GST : Current Statutes Library - Clarification in Respect of Certain GST Related Issues, Regarding—Circular No. 160/16/2021-GST, dtd. 20-9-2021 [F. No. CBIC-20001/8/2021-GST] 13 >>   
GST : Current Statutes Library - Clarification Relating to Export of Services-Condition (v) of Section 2(6) of the IGST Act 2017, Regarding—Circular No. 161/17/2021-GST, dtd. 20-9-2021 [F. No. CBIC-20001/8/2021–GST] 15 >>   
GST : Current Statutes Library - Clarification in Respect of Refund of Tax Specified in Section 77(1) of the CGST Act and Section 19(1) of the IGST Act, Regarding—Circular No. 162/18/2021-GST, dtd. 25-9-2021 [F. No. CBIC-20001/8/2021-GST] 17 >>   
GST : Other Statutes of Fortnight - Central Goods and Services Tax (Eighth Amendment) Rules, 2021—Notification No. 35/2021–Central Tax, dtd. 24-9-2021 [F. No. CBIC-20006/26/2021-GST] 19 >>   
GST : Other Statutes of Fortnight - Amendment in Notification No. 03/2021-Central Tax, dated 23rd February, 2021—Notification No 36/2021-Central Tax, dtd. 24-9-2021 [F. No. CBIC-20006/26/ 2021-GST] 19 >>   
GST : Select Case Law Library - Ashish Aggrawal v. CGST 2021 TaxPub(GST) 863 (Patiala House Court) 22 >>   
GST : Select Case Law Library - BG Financial Services v. UOI & Ors. 2021 TaxPub(GST) 1063 (P&H-HC) 22 >>   
GST : Select Case Law Library - Dharmendra M. Jani v. UOI & Ors. 2021 TaxPub(GST) 857 (Bom-HC) 23 >>   
GST : Select Case Law Library - Dharmendra M. Jani v. UOI & Ors. 2021 TaxPub(GST) 934 (Bom-HC) 23 >>   
GST : Select Case Law Library - Flemingo Dutyfree Shop (P) Ltd. v. UOI 2021 TaxPub(GST) 875 (Mad-HC) 21 >>   
GST : Select Case Law Library - Gopal Auto India (P) Ltd. v. Union of India & Ors. 2021 TaxPub(GST) 834 (Uttarakhand-HC) : (2021) 88 GSTR 155 (Uttarakhand) 22 >>   
GST : Select Case Law Library - Greenwood Owners Association v. UOI 2021 TaxPub(GST) 991 (Mad-HC) 20 >>   
GST : Select Case Law Library - Harish Chandra Majhi v. State of Odisha & Ors. 2021 TaxPub(GST) 849 (Ori-HC) 20 >>   
GST : Select Case Law Library - In Re : S.K. Sol Vex (P) Ltd. 2021 TaxPub(GST) 825 (Commercial Appeal- Raj) : (2021) 48 GSTL 106 (Commercial Appeal- Raj) 20 >>   
GST : Select Case Law Library - In Re : VNL Exports 2021 TaxPub(GST) 832 (Commissioner of GST (Appeals)) : (2021) 47 GSTL 442 (Commissioner of GST (Appeals)) 21 >>   
GST : Select Case Law Library - In re, Millennium Jewellery (P) Ltd. 2021 TaxPub(GST) 848 (Commissioner of CGST (Appeals)) 21 >>   
GST : Select Case Law Library - In re, Shree Krishna Engineers & Consultants 2021 TaxPub(GST) 847 (Commissioner of CGST (Appeals)) : (2021) 46 GSTL 474 (Commissioner of CGST (Appeals)) 20 >>   
GST : Select Case Law Library - In re, Udaipur Mineral Development Syndicate (P) Ltd. 2021 TaxPub(GST) 850 (Commissioner of CGST (Appeals)) : (2021) 46 GSTL 462 (Commissioner of CGST (Appeals)) 21 >>   
GST : Select Case Law Library - Jahanpanah Club v. UOI & Ors. 2021 TaxPub(GST) 905 (Del-HC) 22 >>   
GST : Select Case Law Library - Lakhpat Trading & Industrys (P) Ltd. v. UOI 2021 TaxPub(GST) 1069 (Raj-HC) 22 >>   
GST : Select Case Law Library - Mahesh Oil Products v. UOI 2021 TaxPub(GST) 1079 (Raj-HC) 23 >>   
GST : Select Case Law Library - Pr. Commr., Central Tax & C. Ex. v. DEVI 70 MM 2021 TaxPub(GST) 827 (NAA) : (2021) 44 GSTL 301 (NAA) 22 >>   
GST : Select Case Law Library - Pramod Khad Bhandar v. UOI 2021 TaxPub(GST) 898 (Pat-HC) 20 >>   
GST : Select Case Law Library - R.R. Distributors (P) Ltd. v. Commr. of Central Tax, GST & Anr. 2021 TaxPub(GST) 909 (Del-HC) 22 >>   
GST : Select Case Law Library - RCI Industries & Technologies Ltd. & Anr. v. Union of India & Ors. 2021 TaxPub(GST) 833 (P&H-HC) : (2021) 88 GSTR 39 (P&H) 21 >>   
GST : Select Case Law Library - Sanjeev Jain v. UOI 2021 TaxPub(GST) 900 (Raj-HC) : (2021) 50 GSTL 425 (Raj) 21 >>   
GST : Select Case Law Library - Shankar Prasad v. State of Bihar & Ors. 2021 TaxPub(GST) 982 (Pat-HC) 21 >>   
GST : Select Case Law Library - UOI v. Aditya Auto Engineering (P) Ltd. 2021 TaxPub(GST) 841 (Karn-HC) 20 >>   
GST : Select Case Law Library - UOI v. Quarry Owners Association 2021 TaxPub(GST) 645 (SC) 23 >>   
GST : Select Case Law Library - Vikram Singh Shekhawat v. Asstt. Commr. 2021 TaxPub(GST) 1080 (Commissioner of CGST (Appeals)- JP) 21 >>   
Income Tax : Media Library - Advance Tax : Advance tax collection up 52% in September quarter, shows CBDT data 25 >>   
Income Tax : Media Library - e-Filing Glitches : Infosys, I-T Dept working to fix e-filing glitches, 30 mn transactions done 26 >>   
Income Tax : Media Library - ITAT : Minimising tax liabilities by lawful means not illegal, says ITAT 26 >>   
Income Tax : Media Library - Retro Tax : Retro tax framework: Companies to indemnify govt against any future claims 26 >>   
Income Tax : Professionals’ Input Library - Allowablity or Otherwise of Interest For Delayed Remittance of Statutory Levies—CA. Manoj Gupta 27 >>   
Income Tax : Professionals’ Input Library - Failure of Deductor to Deposit TDS—Whether Direct Demand from Deductee Permissible—CA. Nisha Bhandari 33 >>   
Income Tax : Professionals’ Input Library - Whether Notice Issued Under Section 271(1)(c) Bad in Law Where it Did Not Specify any Limb of Section 271(1)(c)?—Akhilesh Kumar Sah 34 >>   
Income Tax : Current Statutes Library - Section 3(1)—Extension of Time Limits—Relaxation of Time Limits under Income Tax Act and Prohibition of Benami Property Transaction Act, 1988—Notification No. 113/2021, dtd. 17-9-2021 [F. No. 370142/35/ 2020-TPL-Par 35 >>   
Income Tax : Current Statutes Library - Corrigendum to Notification No. 112/2021 dtd. 16-9-2021—Notification No. 116 /2021, dtd. 21-9-2021 [F. No. 370142/39/2021-TPL] 36 >>   
Income Tax : Current Statutes Library - Section 10(46)—Exemption to Specified Income of a Notified Body/Authority/Board/Trust/Community—Haryana Real Estate Regulatory Authority, Notified— Notification No. 100/2021, dtd. 2-9-2021 [F.No. 300196/48/2018-ITA- 36 >>   
Income Tax : Current Statutes Library - Section 10(46)—Exemption to Specified Income of a Notified Body/Authority/Board/Trust/Community —District Mineral Foundation Trust, Notified—Notification No. 103/2021, dtd. 10-9-2021 [F. No. 300196/36/2017-ITA-I] 37 >>   
Income Tax : Current Statutes Library - Section 47(viiaf)—Transactions not Regarded as Transfer—Transfer of Capital Asset by Air India Limited to Air India Assets Holding Limited—Notification No. 104/2021, dtd. 10-9-2021 [F. No. 370149/158/2021-TPL] 41 >>   
Income Tax : Current Statutes Library - Section 194-IA—TDS on Transfer of Immovable Property—Exemption from TDS- Payment Made to the Air India Limited by Air India Assets Holding Limited for Purchase of Immovable Property—Notification No. 106/2021, dtd. 1 41 >>   
Income Tax : Current Statutes Library - Section 194Q—TDS by Buyer of Goods—Air India Assets Holding Limited not to be Considered as Buyer in Case of Transfer of Goods by Air India Limited to it—Notification No. 107/2021, dtd. 10-9-2021 [F. No. 370149/158/ 41 >>   
Income Tax : Current Statutes Library - Section 206C(1H)—TCS on Sale of Goods—Seller Air India Limited not to be Considered as ‘seller’ in Relation to Transfer of Goods by it to Air India Assets Holding Limited—Notification No. 108/2021, dtd. 10-9-2021 [F 41 >>   
Income Tax : Current Statutes Library - Section 197A(1F)—No TDS or TDS at Lower Rate—Payment in Nature of Interest Under Section 194A—Made by a Scheduled Bank Located in a Specified Area, to a Member of Scheduled Tribe Residing in any Specified area, as R 42 >>   
Income Tax : Current Statutes Library - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—2452991 Ontario Limited Notified—Notification No. 111/2021, dtd. 16-9-2021 [F. No. 370142/40/2021-TPL] 42 >>   
Income Tax : Current Statutes Library - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—276522 Ontario Limited Notified—Notification No. 112/2021, dtd. 16-9-2021 [F. No. 370142/39/2021-TPL] 43 >>   
Income Tax : Current Statutes Library - Section 10(23FE)—Exemption to Specified Income of Specified Person—Foreign Pension Fund—BCI IRR India Holdings Inc. Notified—Notification No. 114/2021, dtd. 20-9-2021 [F. No. 370142/37/2021-TPL] 44 >>   
Income Tax : Current Statutes Library - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community —Gujarat Electricity Regulatory Commission’, Gandhinagar, Notified—Notification No. 115/2021, dtd. 20-9-2021 [F. No. 3 45 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Searches in Mumbai and Other Regions—Press Release, dtd. 18-9-2021 45 >>   
Income Tax : Current Statutes Library - Income Tax : Current Statutes Library - Income Tax Department Conducts Searches in Nagpur—Press Release, dtd. 20-9-2021 46 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Searches in Delhi, Punjab and West Bengal—Press Release, dtd. 21-9-2021 46 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Searches in West Bengal—Press Release, dtd. 21-9-2021 46 >>   
Income Tax : Current Statutes Library - Gross Direct Tax Collections for the Financial Year (FY) 2021-22 Register a Growth of 47%—Press Release, dtd. 24-9-2021 47 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Searches in Gujarat—Press Release, dtd. 25-9-2021 47 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Searches in Tamil Nadu—Press Release, dtd. 25-9-2021 48 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Searches in Maharashtra—Press Release, dtd. 27-9-2021 48 >>   
Income Tax : Current Statutes Library - Income Tax (30th Amendment) Rules, 2021—Amendment in Rule 10TD—Notification No. 117/ 2021, dtd. 24-9-2021 [F. No. 370142/44/2021-TPL] 49 >>   
Income Tax : Select Case Law Library - Abhinav International (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 2301 (Del-Trib) : (2020) 82 ITR (Trib) 258 (Del-Trib) 50 >>   
Income Tax : Select Case Law Library - Addl. CIT v. Global Health (P) Ltd. 2021 TaxPub(DT) 66 (Del-Trib) 50 >>   
Income Tax : Select Case Law Library - Anjana Sandeep Rathi v. ACIT 2020 TaxPub(DT) 3132 (Mum-Trib) 51 >>   
Income Tax : Select Case Law Library - Asstt. CIT v. Biswanath Poddar 2020 TaxPub(DT) 3892 (Kol-Trib) 52 >>   
Income Tax : Select Case Law Library - Asta India (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 59 (Ahd-Trib) 50 >>   
Income Tax : Select Case Law Library - Bayer Crop-Science Ltd. v. Addl. CIT 2020 TaxPub(DT) 3092 (Mum-Trib) 54 >>   
Income Tax : Select Case Law Library - Best Trading and Agencies Ltd. v. Dy. CIT 2020 TaxPub(DT) 3417 (Karn-HC) : (2020) 428 ITR 52 (Karn) : (2020) 275 Taxman 550 (Karn) 51 >>   
Income Tax : Select Case Law Library - Camions Logistics Solutions (P) Ltd. v. Jt. CIT 2021 TaxPub(DT) 12 (Del-HC) 54 >>   
Income Tax : Select Case Law Library - Chansal Education Society v. ITO 2021 TaxPub(DT) 61 (Chd-Trib) 49 >>   
Income Tax : Select Case Law Library - Core Healthcare Ltd. v. Dy. CIT 2020 TaxPub(DT) 3635 (Ahd-Tribl) 54 >>   
Income Tax : Select Case Law Library - GE Power Services India (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 37 (Del-Trib) 50 >>   
Income Tax : Select Case Law Library - Infosys BPM Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3767 (Bang-Trib) 54 >>   
Income Tax : Select Case Law Library - ITO v. Sri Katepalle Ramachandraiah 2020 TaxPub(DT) 2572 (Visakha Trib) 54 >>   
Income Tax : Select Case Law Library - Jai Maa Kali Udyog Ltd. v. Dy. CIT 2021 TaxPub(DT) 74 (Ranchi-Trib) 52 >>   
Income Tax : Select Case Law Library - Kruti Organisers (P) Ltd. v. ITO 2020 TaxPub(DT) 2360 (Ahd-Tribl) 51 >>   
Income Tax : Select Case Law Library - Param Dairy Ltd. v. Asstt. CIT 2021 TaxPub(DT) 98 (Del-Trib) 51 >>   
Income Tax : Select Case Law Library - Shree Jee Jewellers v. ITO 2020 TaxPub(DT) 827 (Jp-Trib) 49 >>   
Income Tax : Select Case Law Library - Shrikant Vishwanath Gogate v. CIT 2020 TaxPub(DT) 3739 (Pune-Trib) 55 >>   
Income Tax : Select Case Law Library - Soni Sonu Mirchandani v. ACIT 2020 TaxPub(DT) 3874 (Del ‘G’-Trib) 51 >>   
Income Tax : Select Case Law Library - Supreme Build Cap (P) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 2945 (Del-Trib) : (2020) 183 ITD 728 (Del-Trib) 49 >>   
Income Tax : Select Case Law Library - Veolia India (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 2221 (Del-Trib) : (2020) 184 ITD 528 (Del-Trib) 53 >>   
Company Law/SEBI : Media Library - SEBI : LIC to file draft IPO papers with SEBI by November, says FinMin official 57 >>   
Company Law/SEBI : Media Library - SEBI : SEBI discontinues the use of pool accounts for transactions in MFs 57 >>   
Company Law/SEBI : Media Library - SEBI : SEBI proposes sweeping changes to HNI allotment process for IPOs 57 >>   
Company Law/SEBI : Media Library - SEBI : Markets regulator SEBI clears framework for social stock exchange 58 >>   
Company Law/SEBI : Media Library - SEBI : SEBI board clears proposal to ease delisting norms in boost to M&A activity 58 >>   
Company Law/SEBI : Media Library - SEBI : SEBI to tweak fit and proper criteria; approves launch of silver ETFs 58 >>   
Company Law/SEBI : Media Library - SEBI : SEBI beefs up risk management norms, asks MFs to appoint dedicated officer 58 >>   
Company Law/SEBI : Professionals’ Input Library - T+1 Settlement for Stock on an Optional Basis—New Fangled Reform—Pragya Bhandari 59 >>   
Company Law/SEBI : Professionals’ Input Library - Archival of Documents : Finest Way Towards Preserving Documents—Pragya Lalwani 60 >>   
Company Law/SEBI : Current Statutes Library - Cost Audit—Extension of Last Date of Filing of Cost Audit Report to Board of Directors Under Rule 6(5)— General Circular No. 15/2021, dtd. 27-9-2021 [F.No.01 /40/2013 CL-V (PT-I )] 62 >>   
Company Law/SEBI : Current Statutes Library - ICAI Recommendations on Accounting Standards to NFRA under section 133 of the Companies Act, 2013—File No.NF-25012/2/2021-O/o Secy-NFRA, dtd. 28-9-2021 62 >>   
Company Law/SEBI : Current Statutes Library - Clarifications with Respect to Circular, dtd. 28-4-2021 on 'Alignment of Interest of Key Employees ('Designated Employees') of Asset Management Companies (AMCs) with Unit Holders of Mutual Fund Schemes'—Circul 66 >>   
Company Law/SEBI : Current Statutes Library - Risk Management Framework (RMF) For Mutual Funds—Circular No. SEBI/HO/IMD/IMD-1 DOF2/P/CIR/2021/ 630, dtd. 27-9-2021 66 >>   
Company Law/SEBI : Current Statutes Library - Swing Pricing Framework for Mutual Fund Schemes—Circular No. SEBI/HO/IMD/IMD-II DOF3/P/CIR/2021/ 631, dtd. 29-9-2021 67 >>   
Company Law/SEBI : Current Statutes Library - ‘Guidelines for Investment Advisers’—Extension of timelines—SEBI/HO/IMD/IMD-I/DOF1/P/CIR/2021/632, dtd. 30-9-2021 68 >>   
Company Law/SEBI : Current Statutes Library - Relaxations Relating to Procedural Matters—Issues and Listing—SEBI/HO/CFD/DIL2/CIR/P/2021/633, dtd. 1-10-2021 69 >>   
Company Law/SEBI : Current Statutes Library - Circular on Mutual Funds—SEBI/HO/IMD/IMD-I DOF5/P/ CIR/2021/634, dtd. 4-10-2021 69 >>   
Company Law/SEBI : Current Statutes Library - Discontinuation of Usage of Pool Accounts for Transactions in Units of Mutual Funds on the Stock Exchange Platforms—SEBI/HO/IMD/IMD-I DOF5/P/CIR/2021/ 635, dtd. 4-10-2021 71 >>   
Company Law/SEBI : Current Statutes Library - Disclosure of Complaints against the Stock Exchange (s) and the Clearing Corporation (s)—SEBI/HO/CDMRD/ DoC/P/CIR/2021/636, dtd. 4-10-2021 72 >>   
Company Law/SEBI : Current Statutes Library - Section 4, r/w Section 8A of The Securities Contracts (Regulation) Act, 1956—Grant of Recognition to Stock Exchanges—Renewal of Recognition—Notification No. SEBI/LAD-NRO/GN/2021/51, dtd. 28-9-2021 73 >>   
Company Law/SEBI : Current Statutes Library - Request for informal guidance by way of "Interpretive Letter" under Securities and Exchange Board of India (Informal Guidance! Scheme. 2003 in the matter of Jammu and Kashmir Bank Ltd. with respect to Securiti 73 >>   
Company Law/SEBI : Current Statutes Library - SEBI Board Meeting—Press Release No. 28/2021, dtd. 28-9-2021 75 >>   
Company Law/SEBI : Select Case Law Library - Chalasani Venkateswara Rao v. United Telecoms Ltd. 2021 TaxPub(CL) 165 (NCLAT-New Delhi) : (2021) 224 Comp.Cas 711 (NCLAT-New Delhi) 81 >>   
Company Law/SEBI : Select Case Law Library - Dilipkumar Rajendrasingh Bhandari & Ors. v. Registrar of Companies 2021 TaxPub(CL) 1514 (NCLT- Ahd) : (2021) 226 Comp.Cas 316 (NCLT- Ahd) 81 >>   
Company Law/SEBI : Select Case Law Library - In Re : Macrofil Investments Ltd. 2021 TaxPub(CL) 5 (NCLT-Mum) : (2020) 221 Comp.Cas 466 (NCLT-Mum) 79 >>   
Company Law/SEBI : Select Case Law Library - Incnut Digital (P) Ltd. & Ors., In re 2021 TaxPub(CL) 1520 (NCLT- Hyd) 80 >>   
Company Law/SEBI : Select Case Law Library - India Awake for Transparency v. Hasham Investment and Trading Co. (P). Ltd. & Ors. 2021 TaxPub(CL) 1518 (NCLT- Bag) 79 >>   
Company Law/SEBI : Select Case Law Library - Metro Kuries & Loans (P) Ltd. v. Registrar of Companies 2021 TaxPub(CL) 94 (NCLT-Kochi) 79 >>   
Company Law/SEBI : Select Case Law Library - P. Obul Reddy v. Rayen Steels (P) Ltd. 2021 TaxPub(CL) 1524 (NCLT- Bag) 81 >>   
Company Law/SEBI : Select Case Law Library - Polyhose India (P) Ltd. & Ors. 2021 TaxPub(CL) 1526 (NCLT- Chn) 80 >>   
Company Law/SEBI : Select Case Law Library - Posh Infrastructure (P) Ltd. v. The Official Liquidator 2020 TaxPub(CL) 973 (Bom-HC) : (2021) 224 Comp.Cas 186 (Bom) : (2021) 1 CLJ 515 (Bom) 79 >>   
Company Law/SEBI : Select Case Law Library - Pramod Somani v. Jyoti Overseas Ltd. 2021 TaxPub(CL) 1527 (NCLT-Ind) 81 >>   
Company Law/SEBI : Select Case Law Library - Prime Progression Icom (India) (P) Ltd. v. Prime Progression Global Commerce (P) Ltd. 2021 TaxPub(CL) 1529 (NCLT- Bag) 80 >>   
Company Law/SEBI : Select Case Law Library - Rites Infrastructure Services Ltd., In re 2021 TaxPub(CL) 1511 (Del-HC) : (2021) 166 SCL 28 (Del) 79 >>   
Company Law/SEBI : Select Case Law Library - Spike Organice (P) Ltd. v. Registrar of Companies 2021 TaxPub(CL) 1535 (NCLT- New Delhi) 81 >>   
Company Law/SEBI : Select Case Law Library - Sudershan Kumar Manchanda & Ors. v. S.M. Kannappa Automobiles (P) Ltd. & Ors. 2021 TaxPub(CL) 1537 (NCLT-Bag) 78 >>   
Company Law/SEBI : Select Case Law Library - Sukh Sagar Hotels (P) Ltd. v. RSP Gourmet Foods (P) Ltd. 2021 TaxPub(CL) 1538 (NCLT- Bag) 80 >>   
Company Law/SEBI : Select Case Law Library - Trishan Metals (P) Ltd. v. IFB Industries Ltd. 2021 TaxPub(CL) 1540 (NCLT- Kol) 79 >>   
Company Law/SEBI : Select Case Law Library - Vijay Sai Poultries (P) Ltd. v. Vemulapalli Sai Prameela 2021 TaxPub(CL) 1544 (NCLAT- New Delhi) : (2021) 226 Comp.Cas 686 (NCLAT- New Delhi) 80 >>   
Other Commercial/Labour Laws : Media Library - Banking : Credit to retail, industry accelerates in August, slows in services sector 83 >>   
Other Commercial/Labour Laws : Media Library - Chartered Accountants : NFRA asks ICAI to reconsider structure of its accounting standards proposal 83 >>   
Other Commercial/Labour Laws : Media Library - Crypto : Emerging market 'cryptoization' threatens financial stability: IMF 84 >>   
Other Commercial/Labour Laws : Media Library - IBC : IBC is a seminal reform; instrumental in changing feudal mindset: CEA 84 >>   
Other Commercial/Labour Laws : Media Library - Insurance : No plans to bring standard products for cyber liability insurance: IRDAI 84 >>   
Other Commercial/Labour Laws : Media Library - SARFAESI : Reserve Bank of India grants licence to NARCL under Sarfaesi Act 84 >>   
Other Commercial/Labour Laws : Professionals’ Input Library - Liability of Personal Guarantor Whether Absolved on Acceptance of Resolution Plan—Pragya Lalwani 85 >>   
Other Commercial/Labour Laws : Professionals’ Input Library - Whether An Educational Institution Falls Under the Realm of Consumer Protection Act—A Case Study—Pragya Bhandari 86 >>   
Other Commercial/Labour Laws : Current Statutes Library - Exim Bank's Government of India Supported Line of Credit (LOC) of USD 15 Million to The Government of The Republic of Sierra Leone—AP (Dir Series 2021-2022) Circular No.14, dtd. 30-9-2021 88 >>   
Other Commercial/Labour Laws : Current Statutes Library - Exim Bank's Government of India Supported Line of Credit (LOC) of USD 100 Million to The Government of Democratic Socialist Republic of Sri Lanka—AP (Dir Series 2021-2022) Circular No.15, dtd. 30-9 88 >>   
Other Commercial/Labour Laws : Current Statutes Library - Power to Exempt in Certain Cases—Exemption from Application of Provisions of Section 10(1)(c)(i) of said Act—Notification S.O. 3905(E), dtd. 21-9-2021 [F. No. 7/129/2019-BOA-I] 89 >>   
Other Commercial/Labour Laws : Current Statutes Library - Enhancement in Family Pension of Employees of Banks—Treatment of Additional Liability—RBI/2021-22/105, dtd. 4-10-2021 [DOR.ACC.REC.57/21.04.018/ 2021-22] 90 >>   
Other Commercial/Labour Laws : Current Statutes Library - Subsidiary General Ledger Account: Eligibility Criteria and Operational Guidelines—No. IDMD.CDD.S788/ 11.22.001/2021-22, dtd. 22-9-2021 [Advt.-III/4/Exty./ 292/2021-22] 90 >>   
Other Commercial/Labour Laws : Current Statutes Library - Constituents' Subsidiary General Ledger Account: Eligibility Criteria and Operational Guidelines—No. IDMD. CDD. S788/11.22.001/2021-22, dtd. 22-9-2021 [Advt.-III/4/Exty./292/2021-22] 91 >>   
Other Commercial/Labour Laws : Current Statutes Library - Central Consumer Protection Authority (Annual Report) Rules, 2021—Notification GSR.. 665(E), dtd. 27-9-2021 [F. No.- J-25/51/2021-CCPA] 94 >>   
Other Commercial/Labour Laws : Current Statutes Library - Use of any Alternative Reference Rate in Place of Libor for Interest Payable in Respect of Export/Import Transactions—A.P. (Dir Series 2021-22) Circular No.13, dtd. 28-9-2021 96 >>   
Other Commercial/Labour Laws : Current Statutes Library - Special Director (Appeals), Appeal to—Commissioners of Income Tax Nominated as Special Director (Appeals) for Fema Cases and Their Jurisdiction—Supersession of Notification No. S.O. 373(E), dtd. 5- 96 >>   
Other Commercial/Labour Laws : Current Statutes Library - IBBI’s Electronic Platform for hosting Public Notices of Auctions of Liquidation—Circular No. IBBI/LIQ/44/ 2021, dtd. 30-9-2021 97 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Third Amendment) Regulations, 2021—Notification No. IBBI /2021-22/GN/REG078, dtd. 30-9-2021 97 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insolvency and Bankruptcy Board of India amends the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016—Press Release No. IBBI/ PR/2021/24, dtd. 30-9-2021 98 >>   
Other Commercial/Labour Laws : Current Statutes Library - Verification of Identity by Reporting Entity—Notified Reporting Entities to Undertake Aadhaar Authentication Service of Unique Identification Authority of India—Notification G.S.R. 650(E), dtd. 22- 99 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Reserve Bank of India (Transfer of Loan Exposures) Directions, 2021—RBI/DOR/2021-22/86, dtd. 24-9-2021 [DOR.STR.REC.51/21.04.048/2021-22] 99 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Reserve Bank of India (Securitisation of Standard Assets) Directions, 2021—RBI/DOR/2021-22/85, dtd. 24-9-2021 [DOR.STR.REC.53/21.04.177/2021-22] 99 >>   
Other Commercial/Labour Laws : Select Case Law Library - Advance Infradevelopers (P) Ltd. v. Adjudicating Authority 2021 TaxPub(CL) 1660 (Mad-HC) 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - Anil Kumar Goel v. State of U.P. & Anr. 2021 TaxPub(CL) 1665 (All-HC) 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - Anil Kumar Sharma v. Enforcement Directorate 2021 TaxPub(CL) 1043 (All-HC) 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - CP Cell v. Sankeshwar Synthetics (P.) Ltd. 2021 TaxPub(CL) 1663 (CCI) 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Harmeet Singh v. UOI & Ors. 2021 TaxPub(CL) 1040 (Del-HC) 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Inguran Sorting Technologies LLP v. Genus Breeding India (P.) Ltd. 2021 TaxPub(CL) 1664 (CCI) 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Madhu Koneru v. Director of Enforcement 2021 TaxPub(CL) 1679 (Telangana High Court-HC) 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - Sasitharan Ramaswamy v. India Techs Ltd. 2021 TaxPub(CL) 1273 (NCLT-Kochi) 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Satish K. Narang & Co. v. Jamnadas Morarjee Secs. Ltd. 2021 TaxPub(CL) 1658 (Bom-HC) : (2021) 166 SCL 466 (Bom) 99 >>   
Other Commercial/Labour Laws : Select Case Law Library - Sawraj Kumar v. Expat Projects and Development (P) Ltd. 2021 TaxPub(CL) 1272 (NCLT-Beng) 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Secunderabad Cantonment Board v. B. Ramachandraiah & Sons 2021 TaxPub(CL) 1025 (SC) 99 >>   
Other Commercial/Labour Laws : Select Case Law Library - Sesh Nath Singh & Anr. v. Baidyabati Sheoraphuli Co-Operative Bank Ltd. & Anr. 2021 TaxPub(CL) 801 (SC) : (2021) 162 CLA 168 (SC) : (2021) 166 SCL 507 (SC) 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Sundeep Thakar v. Raj Ralhan 2021 TaxPub(CL) 1266 (NCLAT-New Delhi) 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Swapna Debnath v. Sanjit Chakraborty 2021 TaxPub(CL) 1075 (Tripura High Court-HC) 101 >>   
Customs : Media Library - India's trade deficit surges 675% on high imports; exports up 21% 103 >>   
Customs : Media Library - CBIC extends re-export timeline for imported containers by 3 months 103 >>   
Customs : Media Library - Finance ministry notifies procedure for goods exported under RoDTEP 103 >>   
Customs : Current Statutes Library - Easing Container Availability for Export Cargo, Regarding—Circular No. 21/2021-Customs, dtd. 24-9-2021 [F. No.450/179/2021-Cus-IV] 104 >>   
Customs : Current Statutes Library - Electronic Duty Credit Ledger Regulations, 2021—Notification No. 75/2021-Customs (N.T.), dtd. 23-9-2021 [F. No. CBIC-140605/12/ 2021-O/o Dir (Drawback)-CBEC] 104 >>   
Customs : Current Statutes Library - Manner to Issue Duty Credit for Goods Exported Under Remission of Duties and Taxes on Exported Products (RODTEP) Scheme—Notified—Notification No. 76/ 2021-Customs (N.T.), dtd. 23-9-2021 [F. No. CBIC-140605/12/ 2021-O/o 105 >>   
Customs : Current Statutes Library - Manner of Issue of Duty Credit for Goods Exported Under Rebate of State and Central Taxes and Levies (RSCTL) Scheme—Notified—Notification No. 77/2021-Customs (N.T.), dtd. 24-9-2021 [F. No. CBIC-140605/ 12/2021-O/o Dir( 108 >>   
Customs : Other Statutes of Fortnight - Amendment in Notification No. 50/2017-Customs, dated 30th June, 2017—Notification No. 44/2021-Customs, dtd. 17-9-2021 [F. No CBIC-190354/126/ 2021-TRU] 110 >>   
Customs : Other Statutes of Fortnight - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 73/2021-Customs (N.T.), dtd. 15-9-2021 [F. No. 467/01/2021-Cus-V] 110 >>   
Customs : Other Statutes of Fortnight - Rate of Exchange for Conversion of Foreign Currencies into Indian Rupees and vice versa—Notification No. 74/2021-Customs (N.T.), dtd. 16-9-2021 [F.No. 468/01/2021-Cus.V] 110 >>   
Customs : Other Statutes of Fortnight - Imposition of Anti Dumping Duty on Import of ‘Aluminium Foil’—Regarding—Notification No. 51/2021-Customs (ADD), dtd. 16-9-2021 [F.No. CBIC-190354/ 169/2021-TO(TRU-I)-CBEC] 110 >>   
Customs : Other Statutes of Fortnight - Notification No. 11/2016-Customs (ADD) dated 29th March, 2016—Rescinded—Notification No. 52/2021-Customs (ADD), dtd. 22-9-2021 [F.No. CBIC-190354/ 69/2021-TO(TRU-I)-CBEC] 110 >>   
Customs : Other Statutes of Fortnight - Appointment of Customs Officers to act as a Common Adjudicating Authority—Regarding—Notification No. 34/2021-Customs (N.T./CAA/DRI), dtd. 20-9-2021 [F. No. DRI/HQ-CI/50D/CAA-15/2021] 111 >>   
Customs : Other Statutes of Fortnight - Imposition of Countervailing duty on import of “Aluminium Wire in Coil Form/Wire Rod in Coil Form Having Diameter Ranging From 9 mm to 13 mm”—Regarding—Notification No. 4/2021-Customs (CVD), dtd. 24-9-2021 [F.No. CB 111 >>   
Customs : Select Case Law Library - Aravind Traders v. Commr. of Cus. 2021 TaxPub(EX) 522 (CESTAT-Bang) 112 >>   
Customs : Select Case Law Library - Commr. of Cus. v. Hamza Mohammed Kunhi 2021 TaxPub(EX) 258 (CESTAT ‘SZ’-Bang) : (2020) 373 ELT 138 (CESTAT ‘SZ’-Bang) 111 >>   
Customs : Select Case Law Library - Commr. of Cus. v. Jayasakthi Papers 2021 TaxPub(EX) 527 (Mad-HC) 112 >>   
Customs : Select Case Law Library - D.S. Cargo Agency v. Commr. of Cus. 2021 TaxPub(EX) 388 (CESTAT-NDel) 112 >>   
Customs : Select Case Law Library - Daruka International v. Commr. of Cus. 2020 TaxPub(EX) 1033 (CESTAT-Kol) 111 >>   
Customs : Select Case Law Library - M. Muniasamy v. Asstt. Commr. of Cus. 2021 TaxPub(EX) 530 (Mad-HC) 112 >>   
Customs : Select Case Law Library - R.M. Trading v. Pr. Commr. of Customs 2021 TaxPub(EX) 535 (Mad-HC) 112 >>   
Customs : Select Case Law Library - Setwin Shipping Agency v. Commr. of Cus. 2021 TaxPub(EX) 97 (CESTAT-Chenn) 112 >>   
Customs : Select Case Law Library - Shah Nanji Nagsi Exports (P) Ltd. v. Jt. Director, Directorate General of Foreign Trade & Ors. 2021 TaxPub(EX) 461 (Bom-HC) 111 >>   
Customs : Select Case Law Library - Sunrich Logistics (P) Ltd. v. Commr. of Cus. 2021 TaxPub(EX) 541 (CESTAT-Mum) 112 >>   
Customs : Select Case Law Library - Tubeknit Fashions Ltd. v. Dy. Commr. of Customs 2021 TaxPub(EX) 544 (Mad-HC) 111 >>   
Customs : Select Case Law Library - Union of India v. Kisan Ratan Singh 2021 TaxPub(EX) 179 (Bom-HC) : (2020) 372 ELT 714 (Bom) 111 >>   
Central Excise : Select Case Law Library - Borana Pumps v. Commr. of CGST, Cus. & C.Ex. 2021 TaxPub(EX) 490 (CESTAT-NDel) 114 >>   
Central Excise : Select Case Law Library - Duggar Fibre (P) Ltd. v. CCE & Cus. & CGST 2021 TaxPub(EX) 492 (CESTAT-NDel) 114 >>   
Central Excise : Select Case Law Library - Himanshubhai Nandlal Jagani v. CCE & S.T. 2021 TaxPub(EX) 494 (CESTAT-Ahd) 113 >>   
Central Excise : Select Case Law Library - Indo Tech Transformers Ltd. v. CGST & C.Ex. 2021 TaxPub(EX) 495 (CESTAT-Chenn) 114 >>   
Central Excise : Select Case Law Library - Jai Balaji Industries Ltd. v. Commr. of CGST & C.E. 2021 TaxPub(EX) 496 (CESTAT-NDel) 113 >>   
Central Excise : Select Case Law Library - Johnson Lifts (P) Ltd. v. CGST & C.E. 2021 TaxPub(EX) 497 (CESTAT-Chenn) 113 >>   
Central Excise : Select Case Law Library - JSW Steel Ltd. v. CCT & CE 2021 TaxPub(EX) 498 (CESTAT-Bang) 114 >>   
Central Excise : Select Case Law Library - Kailash Traders v. CCE 2021 TaxPub(EX) 499 (CESTAT-NDel) 114 >>   
Central Excise : Select Case Law Library - Krishna Food Products v. Addl. Commr. of CGST & C.E. 2021 TaxPub(EX) 502 (CESTAT-NDel) 113 >>   
Central Excise : Select Case Law Library - Madhura Ingots & Steel Co. (P) Ltd. v. Commr. of CGST & CX 2021 TaxPub(EX) 504 (CESTAT-Kol) 114 >>   
Central Excise : Select Case Law Library - Maini Precision Products Ltd. v. CCT 2021 TaxPub(EX) 505 (CESTAT-Bang) 114 >>   
Central Excise : Select Case Law Library - Mangalore Refinery & Petrochemicals Ltd. v. CCE & CT 2021 TaxPub(EX) 506 (CESTAT-Bang) 114 >>   
VAT/CST : Select Case Law Library - Alpha Silica Company v. Pr. Commr. & CCT 2021 TaxPub(VAT) 143 (Mad-HC) 115 >>   
VAT/CST : Select Case Law Library - Aman Auto v. State of Chhattisgarh 2021 TaxPub(VAT) 220 (Chhatt-HC) 115 >>   
VAT/CST : Select Case Law Library - Giriraj Enterprises v. CCT 2021 TaxPub(VAT) 228 (Karn-HC) 116 >>   
VAT/CST : Select Case Law Library - ITC Ltd. v. State of Bihar 2021 TaxPub(VAT) 229 (Pat-HC) 115 >>   
VAT/CST : Select Case Law Library - Protection Manufacturers (P). Ltd. v. State of Orissa & Ors. 2021 TaxPub(VAT) 236 (Ori-HC) 116 >>   
VAT/CST : Select Case Law Library - Tripura Electricals v. State of Tripura 2021 TaxPub(VAT) 214 (Tripura High Court-HC) : (2021) 90 GSTR 397 (Tripura High Court) 115 >>   
VAT/CST : Select Case Law Library - Utkal Moulders, A Proprietory Concern of Utkal Mouldkings (P) Ltd. v. State of Orissa 2021 TaxPub(VAT) 173 (Ori-HC) : (2021) 90 GSTR 162 (Ori) 116 >>   
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