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CLL Vol-67 Issue-1, 10-Jul-2022
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GST : Media Library - GST tweak on food items to plug revenue leakages, says CBIC chief 2 >>   
GST : Media Library - GST Council likely to consider changes in monthly tax payment form 2 >>   
GST : Media Library - Govt announces extension of GST compensation cess levy till March 2026 2 >>   
GST : Media Library - Puducherry and Punjab have the highest GST revenue shortfall, shows data 3 >>   
GST : Media Library - GST Council clears proposal to remove tax exemptions on some items 3 >>   
GST : Media Library - Small traders to gain in GST relief for e-commerce sellers, transport 3 >>   
GST : Professionals’ Input Library - Ocean Freight under GST—CA. L.Venkataramanan 4 >>   
GST : Professionals’ Input Library - Mere Change of Route of The Vehicle or Mere Undervaluation of the Goods By Itself Is Not Sufficient to Detain the Goods in Transit—Akhilesh Kumar Sah 7 >>   
GST : Professionals’ Input Library - Validity of Entering Negative Credit Balance in Electronic Credit Ledger Under Rule 86A—CA. Satyadev Purohit 9 >>   
GST : Current Statutes Library - Procedure Relating to Sanction, Post-Audit and Review of Refund Claims—Instruction No. 3/2022-GST, dtd. 14-6-2022 [F. No. CBEC-20/16/35/2019-GST] 13 >>   
GST : Current Statutes Library - Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022—Notification No. 1/2022-Compensation Cess, dtd. 24-6-2022 [F. No. S-31011/ 11/2022-ST-II-DOR] 16 >>   
GST : Select Case Law Library - Ajaj Ahamad v. State of Odisha (CGST) 2022 TaxPub(GST) 534 (Ori-HC) : (2022) 91 GST 653 (Ori) 18 >>   
GST : Select Case Law Library - Ajay Verma v. UOI & Ors. 2022 TaxPub(GST) 462 (All-HC) 19 >>   
GST : Select Case Law Library - Amit Gupta v. Directorate General of GST Intelligence Headquarters 2022 TaxPub(GST) 700 (Del-HC) 18 >>   
GST : Select Case Law Library - Arya Metacast (P). Ltd. & Ors. v. State of Gujarat & Ors. 2022 TaxPub(GST) 537 (Guj-HC) 17 >>   
GST : Select Case Law Library - Asterpetal Trade & Services (P) Ltd. v. State of Gujarat 2022 TaxPub(GST) 657 (Guj-HC) 16 >>   
GST : Select Case Law Library - Brij Bihari Singh v. CCT & Anr. 2022 TaxPub(GST) 707 (All-HC) 18 >>   
GST : Select Case Law Library - Calcutta South Transport Co. v. State of U.P. & Anr. 2022 TaxPub(GST) 464 (All-HC) 18 >>   
GST : Select Case Law Library - Dhabriya Polywood Ltd. v. UOI 2022 TaxPub(GST) 712 (Guj-HC) 18 >>   
GST : Select Case Law Library - Director General of Anti-Profiteering v. Alton Buildtech India (P) Ltd. 2022 TaxPub(GST) 589 (NAA) 19 >>   
GST : Select Case Law Library - Hinron Steel (P) Ltd. v. UOI 2022 TaxPub(GST) 665 (Guj-HC) 17 >>   
GST : Select Case Law Library - I-Tech Plast India (P) Ltd. v. State of Gujarat 2022 TaxPub(GST) 552 (Guj-HC) 17 >>   
GST : Select Case Law Library - Mandhan Minerals Corpn. & Ors. v. UOI 2022 TaxPub(GST) 671 (Jhar-HC) 19 >>   
GST : Select Case Law Library - MNS Enterprises v. Addl. Director General, Directorate of GST Intelligence 2022 TaxPub(GST) 519 (Mad-HC) 17 >>   
GST : Select Case Law Library - Murtuza Jabirbhai Tinwala v. Director General of GST (Intelligence) 2022 TaxPub(GST) 592 (Pune- DC) 18 >>   
GST : Select Case Law Library - New Nalbandh Traders v. State of Gujarat & Ors. 2022 TaxPub(GST) 431 (Guj-HC) 19 >>   
GST : Select Case Law Library - NTT India (P) Ltd. v. UOI & Ors. 2022 TaxPub(GST) 725 (Del-HC) 19 >>   
GST : Select Case Law Library - Numinous Impex (I) (P) Ltd. v. CC 2022 TaxPub(GST) 560 (Mad-HC) 19 >>   
GST : Select Case Law Library - Paritosh Kumar Singh v. State of Chhattisgarh 2022 TaxPub(GST) 728 (Chhatt-HC) 18 >>   
GST : Select Case Law Library - Prabha Energy (P) Ltd. v. State of Jharkhand 2022 TaxPub(GST) 380 (Jhar-HC) 17 >>   
GST : Select Case Law Library - Shivaco Associates & Anr. v. Jt. CST & Ors. 2022 TaxPub(GST) 495 (Cal-HC) : (2022) 59 GSTL 389 (Cal) 17 >>   
GST : Select Case Law Library - Sohan Singh Rao v. UOI 2022 TaxPub(GST) 498 (Raj-HC) : (2022) 60 GSTL 424 (Raj) 19 >>   
GST : Select Case Law Library - Srinivasa Stampings v. Superintendent of GST & CE 2022 TaxPub(GST) 683 (Mad-HC) 16 >>   
GST : Select Case Law Library - Swastik International v. UOI 2022 TaxPub(GST) 579 (Guj-HC) 17 >>   
GST : Select Case Law Library - Torrent Power Ltd. v. UOI 2022 TaxPub(GST) 584 (Guj-HC) 16 >>   
GST : Select Case Law Library - UOI & Ors. v. Britannia Industries Ltd. 2022 TaxPub(GST) 601 (SC) 18 >>   
GST : Select Case Law Library - UOI v. Anandbhavan Properties 2022 TaxPub(GST) 656 (Karn-HC) 17 >>   
GST : Select Case Law Library - UP Pipe Fitting Supplier v. GST & Ors. 2022 TaxPub(GST) 736 (All-HC) 16 >>   
GST : Select Case Law Library - Vahanvati Steels v. State of Gujarat 2022 TaxPub(GST) 690 (Guj-HC) 16 >>   
GST : Select Case Law Library - Vyplavi Granites v. Dy. CCT 2022 TaxPub(GST) 692 (AP-HC) 17 >>   
Income Tax : Media Library - Income Tax : Transactions to paper trail; CBDT clears the air on TDS levy on cryptos 21 >>   
Income Tax : Professionals’ Input Library - Deduction of Tax on Benefit or Perquisite in Respect of Business or Profession—CA. Manoj Gupta 22 >>   
Income Tax : Professionals’ Input Library - Expenditure Incurred on Foreign Travel of Agents—Whether Liable to TDS Under Section 194D—CA. Nisha Bhandari 32 >>   
Income Tax : Professionals’ Input Library - Claiming of an Expenditure Mistakenly under Wrong Head does not Bar an Assessee for a Lawful Claim—Akhilesh Kumar Sah 34 >>   
Income Tax : Current Statutes Library - Guidelines for Removal of Difficulties under Sub-Section (2) of Section 194R of the Income Tax Act, 1961—Circular No. 12 of 2022, dtd. 16-6-2022 [F. No. 370142/27/2022-TPL] 35 >>   
Income Tax : Current Statutes Library - Guidelines for Removal of Difficulties under Sub-Section (6) of Section 194S of the Income Tax Act, 1961—Circular No. 13 of 2022, dtd. 22-6-2022 [F. No. 370142 /29/2022-TPL (Part-I)] 39 >>   
Income Tax : Current Statutes Library - Order Under Section 119 of the Income Tax Act, 1961 (the Act) in Relation to Tax Deduction at Source Under Section 194S of the Act for Transactions Other Than Those Taking Place on or Through an Exchange—Circular No 42 >>   
Income Tax : Current Statutes Library - Section 48—Cost Inflation Index—Cost Inflation Index for Year 2022-23, Notified—Notification No. 62/2022, dtd. 14-6-2022 [F. No. 370142/20/2022-TPL] 43 >>   
Income Tax : Current Statutes Library - Section 47(viiaf)—Exemption from Capital Gains—Transfer Among Public Sector Companies—Notification No. 63/2022, dtd. 15-6-2022 [F. No. 370142/21/2022-TPL(Part 3)] 44 >>   
Income Tax : Current Statutes Library - Section 197A—Exemption from Deduction of Tax—No TDS Under Section 194-I—Payment in the Nature of Lease Rent or Supplemental Lease Rent made by any Person to Unit located in International Financial Services Center fo 44 >>   
Income Tax : Current Statutes Library - Revised Instruction for Constitution and Functioning of Local Committees to Deal with Taxpayers’ Grievances due to High-Pitched Scrutiny Assessment—Press Release, dtd. 16-6-2022 45 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Searches in J&K and Delhi—Press Release, dtd. 17-6-2022 45 >>   
Income Tax : Current Statutes Library - Net Direct Tax Collections for the Financial Year 2022-23 have grown at over 45%—Press Release, dtd. 17-6-2022 45 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Searches in Tamil Nadu—Press Release, dtd. 20-6-2022 46 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Searches in Rajasthan and Mumbai—Press Release, dtd. 21-6-2022 46 >>   
Income Tax : Current Statutes Library - Income Tax (Seventeenth Amendment), Rules, 2022—Amendment of Rule 21AI, 21AJ and 21AJA—Insertion of Rule 21AIA—Substitution of Form No. 10-IG—Notification No. 64/2022, dtd.16-6-2022 [F. No. 370142/24/2022-TPL] 47 >>   
Income Tax : Current Statutes Library - Income Tax (18th Amendment) Rules, 2022—Amendment of Rule 10TD(3B)—Notification No. 66/2022, dtd. 17-6-2022 [F. No. 370142/26/2022-TPL] 51 >>   
Income Tax : Current Statutes Library - Income Tax (19th Amendment) Rules, 2022—Amendment in Rule 30, 31 and 31A—Insertion of Form No. 16E and 26QE—Amendment of Form No. 26Q—Substitution of Form No. 26QB to 26QD—Notification No. 67/2022, dtd. 21-6-2022 [F 51 >>   
Income Tax : Current Statutes Library - Format, Procedure and Guidelines for Submission of Form No. 1, Form No. 2 and Form No. 2A for Securities Transaction Tax (STT)—Notification No. 2 of 2022, dtd. 24-6-2022 [DGIT(S)/ADG(S)-2/STT Filing/2022] 60 >>   
Income Tax : Select Case Law Library - Anwar Sultana Educational Trust v. CIT 2021 TaxPub(DT) 4453 (Amr-Trib) 62 >>   
Income Tax : Select Case Law Library - Aquagel Promoters Group Share Holders Trust v. ITO 2021 TaxPub(DT) 4335 (Ahd-Trib) 68 >>   
Income Tax : Select Case Law Library - ARM Embedded Technologies (P). Ltd. v. Dy. CIT 2021 TaxPub(DT) 3820 (Bang-Trib) 62 >>   
Income Tax : Select Case Law Library - Asstt. CIT v. Indofil Industries Ltd. 2021 TaxPub(DT) 4615 (Mum-Trib) 61 >>   
Income Tax : Select Case Law Library - Asstt. CIT v. Krishan Lal Madhok 2021 TaxPub(DT) 4162 (Del-Trib) 65 >>   
Income Tax : Select Case Law Library - Asstt. CIT v. Yashovardhan Tyagi 2021 TaxPub(DT) 3923 (Del-Trib) 65 >>   
Income Tax : Select Case Law Library - Bharatkumar Kalubhai Ghadiya v. Asstt. CIT 2021 TaxPub(DT) 4528 (Guj-HC) : (2021) 438 ITR 443 (Guj) : (2021) 283 Taxman 254 (Guj) 67 >>   
Income Tax : Select Case Law Library - Boota Singh v. ITO 2021 TaxPub(DT) 4152 (Amr-Trib) : (2021) 90 ITR (Trib) 281 (Amr-Trib) 64 >>   
Income Tax : Select Case Law Library - Dolphin Drilling Ltd. v. Dy. CIT 2021 TaxPub(DT) 5025 (Dehradun - Trib) 61 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Canadian International School (P). Ltd. 2021 TaxPub(DT) 3943 (Bang-Trib) 65 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Convenio Foods International (P) Ltd. 2021 TaxPub(DT) 4594 (Chenn-Trib) 61 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Godhuli Vanijya (P) Ltd. 2021 TaxPub(DT) 3565 (Del-Trib) 67 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Maharashtra Tourism Development Corporation Ltd. 2021 TaxPub(DT) 3019 (Mum-Trib) 61 >>   
Income Tax : Select Case Law Library - Expeditors International (India) (P.) Ltd. v. Dy. CIT 2021 TaxPub(DT) 3477 (Del-Trib) 63 >>   
Income Tax : Select Case Law Library - Golden Job Finder (P) Ltd. v. ITO 2021 TaxPub(DT) 4457 (Del-Trib) 67 >>   
Income Tax : Select Case Law Library - Interglobe Enterprises (P) Ltd. v. National Faceless Assessment Centre 2021 TaxPub(DT) 3952 (Del-HC) : (2021) 282 Taxman 357 (Del) 67 >>   
Income Tax : Select Case Law Library - Jt. CIT v. Wearit Global Ltd. 2021 TaxPub(DT) 3199 (Kol-Trib) 62 >>   
Income Tax : Select Case Law Library - KEN Consulting (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 3155 (Bang-Trib) 64 >>   
Income Tax : Select Case Law Library - Late Harish Bahadur Khare v. ITO 2021 TaxPub(DT) 4232 (Luck-Trib) 67 >>   
Income Tax : Select Case Law Library - Maninder Singh Cheema v. Asstt. CIT 2021 TaxPub(DT) 4112 (Amr-Trib) 66 >>   
Income Tax : Select Case Law Library - Pr. CIT v. Silemankhan & Mahaboobkhan 2021 TaxPub(DT) 3882 (AP-HC) : (2021) 437 ITR 260 (AP) : (2021) 282 Taxman 403 (AP) 68 >>   
Income Tax : Select Case Law Library - Precious Securities (P). Ltd. v. ITO 2021 TaxPub(DT) 4375 (Bang-Trib) 64 >>   
Income Tax : Select Case Law Library - Rao Computer Consultants (P.) Ltd. v. Dy. CIT 2021 TaxPub(DT) 4185 (Karn-HC) : (2021) 281 Taxman 236 (Karn) 62 >>   
Income Tax : Select Case Law Library - Saraswati Educational & Welfare Society v. CIT 2021 TaxPub(DT) 5204 (Asr-Trib) 62 >>   
Income Tax : Select Case Law Library - Shaista Irphan Mogul v. Asstt. CIT 2021 TaxPub(DT) 4255 (Mum-Trib) 64 >>   
Income Tax : Select Case Law Library - Unity Welfare Trust v. Pr. CIT(E) 2021 TaxPub(DT) 5308 (Srt-Trib) 62 >>   
Income Tax : Select Case Law Library - Vetrivel Minerals v. Asstt. CIT 2021 TaxPub(DT) 4491 (Mad-HC) : (2021) 437 ITR 178 (Mad) : (2021) 282 Taxman 321 (Mad) 67 >>   
Income Tax : Select Case Law Library - Vishwa Mitter Sekhri Charitable Society v. ITO (E) 2021 TaxPub(DT) 4163 (Amr-Trib) 62 >>   
Company Law/SEBI : Media Library - SEBI : SEBI comes out with new format for disclosure of shareholding patterns 70 >>   
Company Law/SEBI : Media Library - SEBI : SEBI lets FPIs to participate in exchange-traded commodity derivatives mkt 70 >>   
Company Law/SEBI : Media Library - SEBI : SEBI revises threshold for adjustment in derivative contracts post dividend 71 >>   
Company Law/SEBI : Media Library - SEBI : SEBI extends deadline for commencing KYC record validation by KRAs 71 >>   
Company Law/SEBI : Professionals’ Input Library - Frequently Asked Questions on LLP—TaxPub Creative Cell 72 >>   
Company Law/SEBI : Current Statutes Library - Further Relaxation in Paying Additional Fees in Case of Delay in Filing Form 11 (Annual Return) by Limited Liability Partnerships up to 15-7-2022—General Circular No. 7/2022, dtd. 29-6-2022 [F.No. 01/2/2021-CL 76 >>   
Company Law/SEBI : Current Statutes Library - Naming/Tagging of Demat Accounts Maintained by Stock Brokers—Circular No. SEBI/HO/MIRSD/MIRSD DPIEA/P/CIR/2022/83, dtd. 20-6-2022 76 >>   
Company Law/SEBI : Current Statutes Library - Modification in The Operational Guidelines for Foreign Portfolio Investors, Designated Depository Participants and Eligible Foreign Investors—Bank Account Details to Which The Payment is to be Done Electronica 77 >>   
Company Law/SEBI : Current Statutes Library - Introduction of Unified Payments Interface (UPI) Mechanism for Infrastructure Investment Trusts—Circular No. SEBI/HO/DDHS/DDHS DIV3/P/CIR/2022/085, dtd. 24-6-2022 77 >>   
Company Law/SEBI : Current Statutes Library - Introduction of Unified Payments Interface (UPI) Mechanism For Real Estate Investment Trusts—Circular No. SEBI/HO/DDHS/DDHS DIV3/P/CIR/2022/086, dtd. 24-6-2022  78 >>   
Company Law/SEBI : Current Statutes Library - Reduction of Timelines for Listing of Units of Privately Placed Infrastructure Investment Trust (InvIT)—Circular No. SEBI/HO/DDHS/DDHS DIV3/P/CIR/2022/ 087, dtd. 24-6-2022 79 >>   
Company Law/SEBI : Current Statutes Library - Guidelines for Large Value Fund for Accredited Investors Under SEBI (Alternative Investment Funds) Regulations, 2012 and Requirement of Compliance Officer for Managers of All AIFS—Circular No. SEBI/HO/ AFD/RAC 80 >>   
Company Law/SEBI : Current Statutes Library - Implementation of Circular on Guidelines in Pursuance of Amendment to SEBI KYC (Know Your Client) Registration Agency (KRA) Regulations, 2011—Circular No. SEBI/HO/MIRSD/DOP/P/CIR/ 2022/89, dtd. 24-6-2022 81 >>   
Company Law/SEBI : Current Statutes Library - Adjustment in Derivative Contracts for Dividend Announcements—Circular No. SEBI/HO/MRD2/MRD2 DCAP/P/CIR/2022/90, dtd. 28-6-2022 81 >>   
Company Law/SEBI : Current Statutes Library - Implementation of Circular on Execution of Demat Debit and Pledge Instruction' (DDPI) for Transfer of Securities Towards Deliveries/Settlement Obligations and Pledging/Re-Pledging of Securities—Extension—Circu 81 >>   
Company Law/SEBI : Current Statutes Library - Disclosure of Holding of Specified Securities and Holding of Specified Securities in Dematerialized Form—Circular No. SEBI/HO/CFD/POD-1/P/CIR/2022/92, dtd. 30-6-2022 82 >>   
Company Law/SEBI : Current Statutes Library - Modification in Cyber Security and Cyber Resilience Framework for Stock Brokers /Depository Participants—Circular No. SEBI/HO/MIRSD/TPD/P/CIR/ 2022/93, dtd. 30-6-2022 82 >>   
Company Law/SEBI : Current Statutes Library - Investor Grievance Redressal Mechanism and Amendment to SEBI Circular No. SEBI/HO/DMS/CIR/ P/ 2017/15 dated February 23, 2017—Circular SEBI/ HO/ MRD1/ICC1/CIR/P/2022/94, dtd. 4-7-2022 83 >>   
Company Law/SEBI : Current Statutes Library - Securities and Exchange Board of India (employees' service) (Second Amendment) Regulations, 2022—Amendment in Schedule—Notification F.No. SEBI/ LAD-NRO/GN/2022/87, dtd. 22-6-2022 84 >>   
Company Law/SEBI : Current Statutes Library - Allowing FPIs to Participate in Exchange Traded Commodity Derivatives Market—Press Release No. 21/ 2022, dtd. 29-6-2022 84 >>   
Company Law/SEBI : Select Case Law Library - Brookefield Technologies (P) Ltd. & Anr. v. Shylaja Iyer & Ors. 2021 TaxPub(CL) 1991 (NCLAT) : (2021) 164 CLA 141 (NCLAT) 87 >>   
Company Law/SEBI : Select Case Law Library - JSM Investments Ltd. & Ors. v. Badridas Investment Co. Ltd. 2022 TaxPub(CL) 1423 (NCLT- Kol) 86 >>   
Company Law/SEBI : Select Case Law Library - Kamayni Commotrade (P) Ltd. v. Anjali Tradelink (P) Ltd. 2022 TaxPub(CL) 1424 (NCLT- Kol) 87 >>   
Company Law/SEBI : Select Case Law Library - Khattu Housing Solutions (P) Ltd. v. Kuber Consultants (P) Ltd. & Ors. 2022 TaxPub(CL) 1425 (NCLT- Kol) 86 >>   
Company Law/SEBI : Select Case Law Library - Kulwant Singh Kalsi & Ors. v. Kalsi Pumps (P) Ltd. & Ors. 2022 TaxPub(CL) 1426 (NCLT- Chd) 86 >>   
Company Law/SEBI : Select Case Law Library - Madura Micro Finance Ltd. v. Credit Access Grameen Ltd. 2022 TaxPub(CL) 1427 (NCLT- Chn) 87 >>   
Company Law/SEBI : Select Case Law Library - MCPI (P) Ltd. & Ors., In re 2022 TaxPub(CL) 1429 (NCLT- Kol) 87 >>   
Company Law/SEBI : Select Case Law Library - Music Broadcast Ltd., In re 2022 TaxPub(CL) 1154 (NCLT- Mum) 86 >>   
Company Law/SEBI : Select Case Law Library - Myjoy Pharmaceuticals (P) Ltd. v. Joybuddy Fun Products (P) Ltd. & Ors. 2022 TaxPub(CL) 1431 (NCLT- Kol) 87 >>   
Company Law/SEBI : Select Case Law Library - Pitkar Orthotools (P) Ltd. v. Precima Technologies (P) Ltd. 2022 TaxPub(CL) 1437 (NCLT- Mum) 86 >>   
Company Law/SEBI : Select Case Law Library - Pulikkal Veetil Abdul Wahab v. T.P. Anilkumar 2022 TaxPub(CL) 1433 (NCLAT- Chn) 87 >>   
Company Law/SEBI : Select Case Law Library - Ramesh Kumar Chaudhary v. Anju Agarwal 2022 TaxPub(CL) 1434 (NCLAT- New Del) 86 >>   
Company Law/SEBI : Select Case Law Library - Samar Retail (P) Ltd. v. Brown House Baking (P) Ltd. 2022 TaxPub(CL) 1294 (NCLT- Bag) 86 >>   
Company Law/SEBI : Select Case Law Library - Tahil Lalchand Chulani v. Venad Food Processing and Exports (P) Ltd. & Ors. 2022 TaxPub(CL) 1156 (NCLT- Kochi) 87 >>   
Company Law/SEBI : Select Case Law Library - Zylog Systems Ltd. v. Brainhunter Systems Ltd. 2022 TaxPub(CL) 1300 (Mad-HC) 86 >>   
Other Commercial/Labour Laws : Media Library - Consumer Law : Need to protect consumers from consolidation of internet-economy: Govt 90 >>   
Other Commercial/Labour Laws : Media Library - FEMA : Overseas remittances almost double year on year to $2 billion in April 90 >>   
Other Commercial/Labour Laws : Media Library - IBC : Corporate insolvency overhaul: IBBI plans to allow part sale of assets or business under resolution process 90 >>   
Other Commercial/Labour Laws : Media Library - Insurance : IRDAI may extend testing period to 3 years under regulatory sandbox 91 >>   
Other Commercial/Labour Laws : Media Library - Insurance : GIC Re part of Rs 500-crore insurance pool to cover imports from Russia 91 >>   
Other Commercial/Labour Laws : Media Library - NBFCs : Finance Ministry permits state-owned NBFCs to issue letter of comfort 91 >>   
Other Commercial/Labour Laws : Media Library - Provident Fund : PFRDA pension scheme subscribers up 24% to 53.2 million by May end 92 >>   
Other Commercial/Labour Laws : Media Library - Provident Fund : EPFO adds 1.7 mn net subscribers in April, an increase of 35% YoY 92 >>   
Other Commercial/Labour Laws : Current Statutes Library - Restriction on Storage of Actual Card Data [I.E. Card-on-File (COF)]—Circular CO.DPSS.POLC.No.S-567/02-14-003/2022-23, dtd. 24-6-2022 93 >>   
Other Commercial/Labour Laws : Current Statutes Library - Draft Master Direction on Outsourcing of IT Services—Circular DOS.CO.CSITEG/SEC.XX/ 31.01.015/2022-23, dtd. 23-6-2022 93 >>   
Other Commercial/Labour Laws : Current Statutes Library - Extension of Timeline for Implementation of Certain Provisions of Master Direction—Credit Card and Debit Card—Issuance and Conduct Directions, 2022—Circular No. DOR.AUT.REC.NO.48/24.01.041/ 2022-23 93 >>   
Other Commercial/Labour Laws : Current Statutes Library - Master Circular—Housing Finance for UCBs—RBI/2022-23/76 DOR.CRE.REC.No.49/09.22.010/ 2022-23, dtd. 23-6-2022 94 >>   
Other Commercial/Labour Laws : Current Statutes Library - Reserve Bank of India Encourages Cardholders to Tokenise Their Cards—Press Release No. 2022-23/422, dtd. 24-6-2022 103 >>   
Other Commercial/Labour Laws : Current Statutes Library - Draft Master Direction on Outsourcing of Information Technology (IT) Services—Press Release No. 2022-2023/413, dtd. 23-6-2022 103 >>   
Other Commercial/Labour Laws : Current Statutes Library - Section 41 of The Foreign Contribution (Regulation) Act, 2010—Certain Offences—Composition of—Specified Officer for Compounding Specified Offences on Payment of Specified Amount—Supersession of Not 104 >>   
Other Commercial/Labour Laws : Current Statutes Library - Extension of Validity of FCRA Registration Certificates—Public Notice No. II/21022/23(22)/2020-FCRA-III, dtd. 22-6-2022 106 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insurance Regulatory and Development Authority (Salary and Allowances Payable to, and Other Terms and Conditions of Service of Chairperson and Other Members) Amendment Rules, 2022—Amendment in Rule 106 >>   
Other Commercial/Labour Laws : Current Statutes Library - Discussion Paper on Changes in The Corporate Insolvency Resolution Process to Reduce Delays and Improve The Resolution Value—Discussion Paper, dtd. 27-6-2022 108 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insolvency and Bankruptcy Board of India (Insolvency Professional Agencies) (Amendment) Regulations, 2022—No. IBBI/2022-23/GN/REG089, dtd. 4-7-2022 114 >>   
Other Commercial/Labour Laws : Current Statutes Library - International Financial Services Centres Authority (Banking) (Amendment) Regulations, 2022—Amendment in Regulations 2 And 3—Notification No. IFSCA/2022-23/GN/REG025, dtd. 29-6-2022 115 >>   
Other Commercial/Labour Laws : Current Statutes Library - Section 5 of the International Financial Services Centres Authority Act, 2019—Composition of Authority—Appointment of Members—Amendment in Notification No. S.O. 2527 (E) [F.No. 4/1/2020-RE], dtd 30 115 >>   
Other Commercial/Labour Laws : Current Statutes Library - Section 5 of The International Financial Services Centres Authority Act, 2019—Composition of Authority—Members of International Financial Services Centres Authority—Appointment of—Corrigendum to No 116 >>   
Other Commercial/Labour Laws : Current Statutes Library - Designation of 7 Individuals as Terrorists' Under Section 35 (1)(a) of The Unlawful Activities (Prevention) Act (UAPA), 1967 and Their Listing in Schedule IV of The Act—Circular No. DOR.AML.REC.50/ 116 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Requirement for obtaining prior approval in case of takeover / acquisition of control of non-bank PSOs and sale / transfer of payment system activity of non-bank PSO—RBI/2022-23/80 CO.DPSS.POLC. 116 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Discussion Paper on Financial Self-Sufficiency of Insolvency and Bankruptcy Board of India—Press Release, dtd. 24-6-2022 116 >>   
Other Commercial/Labour Laws : Select Case Law Library - AIIMS, In re 2021 TaxPub(CL) 2440 (CCI) 117 >>   
Other Commercial/Labour Laws : Select Case Law Library - Allahabad Bank v. Vardhman Chemtech Ltd. 2021 TaxPub(CL) 1725 (NCLT-Chd) : (2021) 165 SCL 483 (NCLT-Chd) 119 >>   
Other Commercial/Labour Laws : Select Case Law Library - Amway India Enterprises (P) Ltd. v. Ravindranath Rao Sindhia & Anr. 2021 TaxPub(CL) 988 (SC) 117 >>   
Other Commercial/Labour Laws : Select Case Law Library - Bhadrashree Steel & Power Ltd. & Ors. v. Maharashtra State Electricity Distribution Co. Ltd. & Ors. 2021 TaxPub(CL) 2351 (NCLT- Mum) 119 >>   
Other Commercial/Labour Laws : Select Case Law Library - Canara Bank v. R.S. Builtwell (P) Ltd. 2022 TaxPub(CL) 447 (NCLAT- New Delhi) 121 >>   
Other Commercial/Labour Laws : Select Case Law Library - Charu Desai, In re 2021 TaxPub(CL) 2359 (NCLT- Mum) : (2021) 228 Comp.Cas 53 (NCLT- Mum) 119 >>   
Other Commercial/Labour Laws : Select Case Law Library - Devendra P. Jain v. Office of ACIT 2022 TaxPub(CL) 448 (NCLAT- New Delhi) 120 >>   
Other Commercial/Labour Laws : Select Case Law Library - ED v. Jay Polychem India Ltd. & Ors. 2022 TaxPub(CL) 405 (AC-New Delhi) 122 >>   
Other Commercial/Labour Laws : Select Case Law Library - Esskay Properties and Investments (P) Ltd. & Anr. v. UOI & Ors. 2022 TaxPub(CL) 1304 (Bom-HC) 118 >>   
Other Commercial/Labour Laws : Select Case Law Library - Gaurav Kirpal v. Asstt. Director, Directorate of Enforcement 2022 TaxPub(CL) 1308 (P&H-HC) 122 >>   
Other Commercial/Labour Laws : Select Case Law Library - Hemraj Ratnakar Salian v. HDFC Bank Ltd. 2021 TaxPub(CL) 2430 (SC) : (2021) 168 SCL 278 (SC) 123 >>   
Other Commercial/Labour Laws : Select Case Law Library - Indrasingh v. State of Rajasthan 2022 TaxPub(CL) 416 (Raj-HC) 118 >>   
Other Commercial/Labour Laws : Select Case Law Library - J.M. Financial Asset Reconstruction Company Ltd. v. Anil Kumar Tandon 2022 TaxPub(CL) 7 (NCLAT- New Delhi) : (2022) 230 Comp.Cas 92 (NCLAT- New Delhi):(2021) 168 SCL 569 (NCLAT- New Delhi) 120 >>   
Other Commercial/Labour Laws : Select Case Law Library - Jharkhand Urja Vikas Nigam Ltd. v. State of Rajasthan 2022 TaxPub(CL) 1362 (SC) 117 >>   
Other Commercial/Labour Laws : Select Case Law Library - K. Eswaran v. S. Kandasamy (Died) 2022 TaxPub(CL) 382 (Mad-HC) 123 >>   
Other Commercial/Labour Laws : Select Case Law Library - Kunal Singh v. Amerex (P) Ltd. 2022 TaxPub(CL) 1336 (NCLT- New Del) 118 >>   
Other Commercial/Labour Laws : Select Case Law Library - M. Prabhakar & Ors. v. Panyam Cements and Mineral Industries Ltd. & Ors. 2022 TaxPub(CL) 1338 (NCLT-Amr) 120 >>   
Other Commercial/Labour Laws : Select Case Law Library - Mahender Kumar Khandelwal & Ors., In re 2021 TaxPub(CL) 2379 (NCLT- New Delhi) 119 >>   
Other Commercial/Labour Laws : Select Case Law Library - Mahender Kumar Pathak v. Ramanjeet Chadha 2022 TaxPub(CL) 1286 (HP-HC) 122 >>   
Other Commercial/Labour Laws : Select Case Law Library - Mishrilal Pandey & Ors. v. Enforcement Directorate 2022 TaxPub(CL) 655 (Chhatt-HC) 123 >>   
Other Commercial/Labour Laws : Select Case Law Library - Mohammed Masroor Shaikh v. Bharat Bhushan Gupta & Ors. 2022 TaxPub(CL) 666 (SC) 117 >>   
Other Commercial/Labour Laws : Select Case Law Library - N. Ramamoorthy v. M. Mahadevan (Died) 2022 TaxPub(CL) 313 (Mad-HC) 120 >>   
Other Commercial/Labour Laws : Select Case Law Library - Nandakini Contractors (P) Ltd. v. Chandni Commercials (P) Ltd. 2022 TaxPub(CL) 1345 (NCLT- kol) 118 >>   
Other Commercial/Labour Laws : Select Case Law Library - Okram Ibobi Singh v. Directorate of Enforcement 2022 TaxPub(CL) 49 (Manipur High Court-HC) 122 >>   
Other Commercial/Labour Laws : Select Case Law Library - Pioneer Engineered Facility Management Services (P). Ltd. v. Medeor Hospital Ltd. 2022 TaxPub(CL) 550 (NCLAT- New Delhi) 121 >>   
Other Commercial/Labour Laws : Select Case Law Library - Pratap Kunda v. State of Gujarat 2022 TaxPub(CL) 315 (Guj-HC) 122 >>   
Other Commercial/Labour Laws : Select Case Law Library - Rajesh Ebrahimkutty Majidhabeevi v. State (Govt. of NCT of Delhi) & Anr. 2022 TaxPub(CL) 324 (Del-HC) 121 >>   
Other Commercial/Labour Laws : Select Case Law Library - Ram Alloy Casting (P) Ltd. v. Trimurti Concast (P) Ltd. 2021 TaxPub(CL) 2393 (NCLT- All) 119 >>   
Other Commercial/Labour Laws : Select Case Law Library - Ravindranatha Bajpe v. Mangalore Special Economic Zone Ltd. & Ors. Etc. 2022 TaxPub(CL) 265 (SC) : (2021) 229 Comp.Cas 26 (SC):(2021) 165 CLA 184 (SC) 118 >>   
Other Commercial/Labour Laws : Select Case Law Library - Ruchi Soya Industries Ltd. v. UOI, Commr. of Cus. 2021 TaxPub(CL) 2301 (Mad-HC) : (2022) 166 CLA 39 (Mad):(2021) 167 SCL 399 (Mad) 119 >>   
Other Commercial/Labour Laws : Select Case Law Library - Salem Stainless Steel Suppliers (P) Ltd. v. T.V. Balasubramaniam 2021 TaxPub(CL) 2401 (NCLT- Chn) 120 >>   
Other Commercial/Labour Laws : Select Case Law Library - Sanjeev Kumar Agarwal v. IFCI Factors Ltd. & Ors. 2022 TaxPub(CL) 1283 (Del-HC) 122 >>   
Other Commercial/Labour Laws : Select Case Law Library - Saya Chauhan v. Ankush Arora 2022 TaxPub(CL) 1285 (HP-HC) 121 >>   
Other Commercial/Labour Laws : Select Case Law Library - Sujay U. Desai v. Serious Fraud Investigation Office 2022 TaxPub(CL) 362 (All-HC) 117 >>   
Other Commercial/Labour Laws : Select Case Law Library - Sukhpal Singh Khaira v. Asstt. Director, Directorate of Enforcement 2022 TaxPub(CL) 658 (P&H-HC) 117 >>   
Other Commercial/Labour Laws : Select Case Law Library - T.V. Krishnan v. Raghavendran 2021 TaxPub(CL) 2414 (NCLT- Chn) 120 >>   
Other Commercial/Labour Laws : Select Case Law Library - The Resolution Professional for Merchem Ltd. v. Merchem Ltd. 2021 TaxPub(CL) 1010 (NCLT-Kochi) 120 >>   
Other Commercial/Labour Laws : Select Case Law Library - Tudor India (P) Ltd. v. Servotech Power Systems Ltd. 2021 TaxPub(CL) 2426 (NCLT- New Delhi) : (2021) 167 SCL 670 (NCLT- New Delhi) 118 >>   
Other Commercial/Labour Laws : Select Case Law Library - Vinod Kumar v. Deep Saini 2022 TaxPub(CL) 339 (HP-HC) 121 >>   
Other Commercial/Labour Laws : Select Case Law Library - VMT Spinning Mills India (P) Ltd. v. Asstt. Director, Directorate of Enforcement 2022 TaxPub(CL) 662 (Mad-HC) 122 >>   
Other Commercial/Labour Laws : Select Case Law Library - Yes Bank Ltd. v. Mahendra Kumar Jajoo 2022 TaxPub(CL) 1339 (NCLT- New Del) 121 >>   
Customs : Media Library - Govt raises import duty on gold to 12.5% from 7.5% 125 >>   
Customs : Media Library - Govt slaps export tax on petrol, diesel; windfall tax on domestic crude oil 125 >>   
Customs : Current Statutes Library - Restrictions on Import of Products Made of Plastic—Instruction No. 9/2022-Customs, dtd 22-6-2022 [F.No. 401/11/2022-CUS-III] 125 >>   
Customs : Current Statutes Library - FSSAI Imports Related Directions on Rectifiable Labeling Information for Imported Food Consignments and Import of Clove Stem, Regarding—Instruction No. 10/2022-Customs, dtd. 28-6-2022 F. No.401/44/2022-Cus-H1 126 >>   
Customs : Other Statutes of Fortnight - Exemption and Effective Basic and Additional Customs Duty for Specified Goods—Corrigendum to Notification No. 27/2022-Customs, dtd. 21-5-2022—Corrigendum G.S.R. 431(E), dtd. 8-6-2022 [F. No. 354/ 12/2022-TRU] 127 >>   
Customs : Other Statutes of Fortnight - Valuation of Goods—Tariff Values of Specified Goods—Amendment in Notification No. 36/2001-Customs (N.T.), dtd. 3-8-2001—Notification No. 50/2022-Customs (N.T.), dtd. 15-6-2022 [F. No. 467/01/2022-CUS-V] 127 >>   
Customs : Other Statutes of Fortnight - Rate of Exchange of Conversion of Foreign Currencies into Indian Currencies or Vice Versa, Relating to Import and Export of Goods—Supersession of Notification No. 49/2022-Customs (N.T), dtd. 2-6-2022—Notification No 127 >>   
Customs : Other Statutes of Fortnight - Customs Brokers Licensing (Amendment) Regulations, 2022—Amendment in Regulation 20—Insertion of Regulation 21—Notification No. 52/2022-Customs (N.T.), dtd. 24-6-2022 [F. No. 520/07/2013-CUS.VI (Vol.III)] 127 >>   
Customs : Select Case Law Library - Bharti Airtel Ltd. v. UOI 2022 TaxPub(EX) 316 (Mad-HC) 128 >>   
Customs : Select Case Law Library - Directorate of Revenue Intelligence v. Angel Enterprise 2022 TaxPub(EX) 308 (Guj-HC) 128 >>   
Customs : Select Case Law Library - Green Gold Timbers (P). Ltd. v. Commr. of Customs 2022 TaxPub(EX) 327 (Guj-HC) 128 >>   
Customs : Select Case Law Library - Indian Explosives (P) Ltd. v. Commr. of Cus. & ST 2021 TaxPub(EX) 710 (CESTAT-Hyd) 127 >>   
Customs : Select Case Law Library - Kaamdaa Impex v. Commr. of Cus. 2021 TaxPub(EX) 885 (Mad-HC) : (2021) 377 ELT 21 (Mad) 128 >>   
Customs : Select Case Law Library - Lakshmi Dhall Mill v. Commr. of Cus. 2021 TaxPub(EX) 895 (CESTAT ‘SZ’-Bang) : (2021) 377 ELT 783 (CESTAT ‘SZ’-Bang) 128 >>   
Customs : Select Case Law Library - Mohan Govindasami Andal Alagar v. C.C. 2021 TaxPub(EX) 887 (Ker-HC) : (2021) 377 ELT 31 (Ker) 128 >>   
Customs : Select Case Law Library - Pr. Commr. of Cus. v. Huawei Telecommunications (India) Co. (P). Ltd. 2022 TaxPub(EX) 473 (Mad-HC) 128 >>   
Central Excise : Select Case Law Library - Carclo Technical Plastics (P) Ltd. v. CCT 2022 TaxPub(EX) 448 (CESTAT-Bang) 130 >>   
Central Excise : Select Case Law Library - CCE v. Jai Balaji Industries Ltd. 2022 TaxPub(EX) 372 (Cal-HC) 130 >>   
Central Excise : Select Case Law Library - Maya Fan Air Engineering (P) Ltd. v. UOI 2022 TaxPub(EX) 379 (MP-HC) 130 >>   
Central Excise : Select Case Law Library - Pr. Commr. of CGST & CE v. Jharkhand Ispat Ltd. 2022 TaxPub(EX) 221 (CESTAT-Kol) 130 >>   
Central Excise : Select Case Law Library - Rakesh Kumar Jain v. Commr. of CGST 2022 TaxPub(EX) 397 (CESTAT-NDel) 129 >>   
Central Excise : Select Case Law Library - Reil Electricals India Ltd. v. Jt. Secretary (Revisionary Authority) 2022 TaxPub(EX) 285 (Mad-HC) : (2021) 378 ELT 406 (Mad) 130 >>   
Central Excise : Select Case Law Library - Shiva Steel Industries (Nagpur) Ltd. v. CCE & Cus. 2022 TaxPub(EX) 395 (CESTAT-Mum) 129 >>   
Central Excise : Select Case Law Library - Shyam Steel Industries Ltd. v. Commr. of CGST & CX 2022 TaxPub(EX) 222 (CESTAT-Kol) 130 >>   
Central Excise : Select Case Law Library - SKH Sila India (P) Ltd. v. CCE & ST 2022 TaxPub(EX) 489 (CESTAT-Mum) 129 >>   
Central Excise : Select Case Law Library - Solar Industries India Ltd. v. CCE, Cus. & ST 2022 TaxPub(EX) 228 (Bom-HC) 130 >>   
Central Excise : Select Case Law Library - Swiss Glascoate Equipments v. CCE & ST 2022 TaxPub(EX) 400 (CESTAT-Ahd) 130 >>   
VAT/CST : Select Case Law Library - Aquafil Polymers Co. (P). Ltd. v. State of Gujarat 2022 TaxPub(VAT) 125 (Guj-HC) 131 >>   
VAT/CST : Select Case Law Library - Aruppukottai Sri Jayavilas Ltd. v. CTO 2022 TaxPub(VAT) 51 (Mad-HC) 132 >>   
VAT/CST : Select Case Law Library - Associated Cement Companies Ltd. v. State of Orissa 2022 TaxPub(VAT) 2 (Ori-HC) : (2021) 94 GSTR 339 (Ori) 132 >>   
VAT/CST : Select Case Law Library - Birla Corporation Ltd. v. State of U.P. & Ors. 2022 TaxPub(VAT) 9 (All-HC) : (2022) 97 GSTR 175 (All) 132 >>   
VAT/CST : Select Case Law Library - Cobra Instalaciones Y Servicios, S.A. v. Commissioner of Sales Tax & Ors. 2021 TaxPub(VAT) 372 (Ori-HC) : (2021) 94 GSTR 126 (Ori) 131 >>   
VAT/CST : Select Case Law Library - First Technologies (India) (P) Ltd. v. Appellate Asstt. Commr. (CT) 2022 TaxPub(VAT) 91 (Mad-HC) : (2021) 92 GSTR 193 (Mad) 132 >>   
VAT/CST : Select Case Law Library - Hydromet India Limited v. Commercial Tax Officer 2022 TaxPub(VAT) 80 (Mad-HC) : (2021) 95 GSTR 476 (Mad) 132 >>   
VAT/CST : Select Case Law Library - Lakshmi Dhall Mill v. Asstt. Commr. (ST) 2022 TaxPub(VAT) 89 (Mad-HC) : (2021) 377 ELT 567 (Mad) 132 >>   
VAT/CST : Select Case Law Library - Penguine Paper Plast (P) Ltd. v. State of Orissa 2022 TaxPub(VAT) 28 (Ori-HC) : (2021) 92 GSTR 76 (Ori) 132 >>   
VAT/CST : Select Case Law Library - Ramakrishna Mills (Coimbatore) Ltd. v. Tamil Nadu Sales Tax Appellate Tribunal 2021 TaxPub(VAT) 345 (Mad-HC) 131 >>   
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