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TR Vol-180 Issue-3, 19-Jul-2021
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INCOME TAX : NEWS YOU CAN USE - Bankruptcy Code : Exchanges announce host of safeguards for investors in cos under IBC 2 >>   
INCOME TAX : NEWS YOU CAN USE - Domestic Tax : Google, Facebook won't have to pay domestic tax under new IT rules 3 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Refunds : IT dept issues Rs 37,050 cr refunds to 1.7 mn taxpayers from Apr 1-Jul 5 4 >>   
INCOME TAX : STATUTES - Section 10(46) -- Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community -- Haryana Building and Other Construction Workers Welfare Board, Notified -- Notification No. 78/2021, dtd. 9-7-2021 [F.No.300196/5/2018-ITA-I] 5 >>   
INCOME TAX : STATUTES - Section 35(1)(ii) -- Research Association -- Patanjali Research Foundation Trust, Haridwar Specified -- Notification No. 79/2021, dtd. 12-7-2021 [F. No. 203/09/ 2020-ITA-II] 6 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Hyderabad -- Press Release, dtd. 9-7-2021 6 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - Charitable Trust -- New Registration Process -- Trust already registered under Bombay Public Trusts Act but not under Income Tax Act 8 >>   
INCOME TAX : ARTICLES - Tax Treatment of Goodwill -- Recent Developments -- CA. MANOJ GUPTA 9 >>   
INCOME TAX : ARTICLES - Meaning and Scope of Undisclosed Income for Purpose of Levy of Penalty Under Section 271AAB -- CA. NISHA BHANDARI 20 >>   
INCOME TAX : ARTICLES - The Ignorance of the Assessee or Inadvertent Mistake Committed By The Assessee Should Not Restrict Claim of Exemption, Which is Allowable Under the Income Tax Act -- AKHILESH KUMAR SAH 24 >>   
INCOME TAX : CASE LAW DIGESTS - A Design India (P) Ltd. v. ITO (2021) 180 TR (A) 276 (Del-Trib) : 2021 TaxPub(DT) 603 (Del-Trib) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Abhinav International (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 273 (Del-Trib) : 2020 TaxPub(DT) 2301 (Del-Trib) : (2020) 82 ITR (Trib) 258 (Del-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Anuj Maneklal Bhandari v. Dy. CIT (2021) 180 TR (A) 322 (Pune-Trib) : 2021 TaxPub(DT) 790 (Pune-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - ARSS Infrastructure Project Ltd. v. Dy. CIT (2021) 180 TR (A) 277 (Ctk-Trib) : 2021 TaxPub(DT) 536 (Ctk-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Ashirwad Developers Dev Residency v. Dy. CIT (2021) 180 TR (A) 324 (Ahm-Trib) : 2021 TaxPub(DT) 220 (Ahd-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Ashok B. Sureban v. Asstt. CIT (2021) 180 TR (A) 326 (Bang-Trib) : 2021 TaxPub(DT) 393 (Bang 'B'-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Associated Container Line (P) Ltd v. Dy. CIT (2021) 180 TR (A) 268 (Mum-Trib) : 2021 TaxPub(DT) 543 (Mum-Trib) 36 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Braganza Constructions (P) Ltd. (2021) 180 TR (A) 302 (Panaji-Trib) : 2021 TaxPub(DT) 545 (Panaji-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. E-City Projects Construction (P) Ltd. (2021) 180 TR (A) 265 (Mum-Trib) : 2021 TaxPub(DT) 993 (Mum-Trib) 34 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Madhusudan Packaging LLP (2021) 180 TR (A) 311 (Del-Trib) : 2020 TaxPub(DT) 5564 (Del-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Mittal Roadways (P) Ltd. (2021) 180 TR (A) 311 (Jabal-Trib) : 2021 TaxPub(DT) 1549 (Jab-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Piramal Enterprises Ltd. (2021) 180 TR (A) 320 (Mum-Trib) : 2021 TaxPub(DT) 878 (Mum-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Puranmal Food India (P) Ltd. (2021) 180 TR (A) 310 (Del-Trib) : 2021 TaxPub(DT) 585 (Del-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Supreme Placement Services (P) Ltd. (2021) 180 TR (A) 294 (Del-Trib) : 2021 TaxPub(DT) 1535 (Del-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Atul Polychem v. ACIT (2021) 180 TR (A) 284 (Ind-Trib) : 2021 TaxPub(DT) 902 (Ind-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Banwari Lal v. ITO (2021) 180 TR (A) 315 (JP-Trib) : 2021 TaxPub(DT) 709 (Jp-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Brite Infrastructure (P) Ltd. v. ACIT (2021) 180 TR (A) 304 (Del-Trib) : 2020 TaxPub(DT) 4925 (Del-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Chanda More F.L. (ON) Shop v. ITO (2021) 180 TR (A) 323 (Kol-Trib) : 2021 TaxPub(DT) 212 (Kol-Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Rajkot Diocese Trust (2021) 180 TR (A) 263 (Guj-HC) : 2021 TaxPub(DT) 939 (Guj-HC) 31 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Saint Gobain Glass India Ltd. (2021) 180 TR (A) 304 (Mad-HC) : 2020 TaxPub(DT) 4542 (Mad-HC) : (2020) 429 ITR 505 (Mad) 72 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Subramani Prabha (2021) 180 TR (A) 316 (Mad-HC) : 2021 TaxPub(DT) 803 (Mad-HC) 85 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Surat Urban Development Authority (SUDA) (2021) 180 TR (A) 263 (Mum-Trib) : 2021 TaxPub(DT) 624 (Guj-HC) 32 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Young Women's Christian Association (2021) 180 TR (A) 264 (Mad-HC) : 2021 TaxPub(DT) 1052 (Mad-HC) : (2021) 432 ITR 397 (Mad) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Crustum Products (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 273 (Hyd-Trib) : 2021 TaxPub(DT) 678 (Hyd-Trib) 42 >>   
INCOME TAX : CASE LAW DIGESTS - Dev Wines Sales Corporation v. Pr. CIT (2021) 180 TR (A) 261 (Del-Trib) : 2021 TaxPub(DT) 949 (Del-HC) : (2021) 431 ITR 619 (Del) 30 >>   
INCOME TAX : CASE LAW DIGESTS - Dinesh S. Dhokar v. ITO (2021) 180 TR (A) 295 (Mum-Trib) : 2021 TaxPub(DT) 792 (Mum-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Druzbha Overseas (P) Ltd. v. Asstt. CIT (2021) 180 TR (A) 285 (Del-Trib) : 2021 TaxPub(DT) 302 (Del-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Edelweiss Financial Advisors Ltd. (2021) 180 TR (A) 266 (Ahd-Trib) : 2020 TaxPub(DT) 5259 (Ahd-Trib) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Malavika Shivakumar (2021) 180 TR (A) 289 (Chen-Trib) : 2021 TaxPub(DT) 557 (Chenn-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Pipal Tree Ventures (P) Ltd. (2021) 180 TR (A) 328 (Mum-Trib) : 2021 TaxPub(DT) 251 (Mum-Trib) 96 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Prakausali Investment India (P) Ltd. (2021) 180 TR (A) 297 (Del-Trib) : 2021 TaxPub(DT) 982 (Del-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. PTC India Financial Services Ltd. (2021) 180 TR (A) 269 (Mum-Trib) : 2021 TaxPub(DT) 985 (Del-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vilas Anant Shimpi (2021) 180 TR (A) 323 (Mum-Trib) : 2021 TaxPub(DT) 621 (Mum-Trib) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Enkay Traffin (P) Ltd. v. Pr. CIT (2021) 180 TR (A) 321 (Kol-Trib) : 2021 TaxPub(DT) 654 (Kol-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Gangani Jaya Raj v. ITO (2021) 180 TR (A) 288 (Hyd-Trib) : 2021 TaxPub(DT) 955 (Hyd-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Gurudwara Kalgidhar Singh v. ITO (2021) 180 TR (A) 262 (Del-Trib) : 2021 TaxPub(DT) 920 (Del-Trib) 31 >>   
INCOME TAX : CASE LAW DIGESTS - Halesh K.C. v. ITO (2021) 180 TR (A) 290 (Bang-Trib) : 2021 TaxPub(DT) 1119 (Bang-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - HL Malhotra & Company (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 326 (Del-HC) : 2021 TaxPub(DT) 136 (Del-HC) : (2021) 431 ITR 148 (Del) 95 >>   
INCOME TAX : CASE LAW DIGESTS - ID Info Business Services Ltd. v. ITO (2021) 180 TR (A) 316 (Mum-Trib) : 2021 TaxPub(DT) 613 (Mum-Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. BMH Concare Technology Inc. (2021) 180 TR (A) 300 (Mum-Trib) : 2020 TaxPub(DT) 4729 (Mum-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Erappa Krishnappa (2021) 180 TR (A) 284 (Bag-Trib) : 2021 TaxPub(DT) 548 (Bang-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Global Instile Solid Industries Ltd. (2021) 180 TR (A) 298 (Mum-Trib) : 2021 TaxPub(DT) 1980 (Mum-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Narendra P. Musale (2021) 180 TR (A) 319 (Pune-Trib) : 2021 TaxPub(DT) 779 (Pune-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Ram Construction (2021) 180 TR (A) 327 (Jabal-Trib) : 2021 TaxPub(DT) 1004 (Jab-Trib) 95 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Ram Jagannath Singare (2021) 180 TR (A) 320 (Pune-Trib) : 2021 TaxPub(DT) 768 (Pune-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Vijayalakshmi Steel Enterprises (2021) 180 TR (A) 300 (Vis-Trib) : 2021 TaxPub(DT) 1112 (Visakha Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - ITT Corporation India (P) Ltd. v. Pr. CIT (2021) 180 TR (A) 321 (Ahd-Trib) : 2021 TaxPub(DT) 690 (Ahd-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Jaya Educational Trust v. Dy. CIT (2021) 180 TR (A) 313 (Chen-Trib) : 2021 TaxPub(DT) 616 (Chenn-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Jinesh (HUF) v. ITO (2021) 180 TR (A) 296 (Karn-HC) : 2021 TaxPub(DT) 701 (Karn-HC) : (2021) 431 ITR 588 (Karn) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Kamalesh Shantilal Jain v. Asstt. CIT (2021) 180 TR (A) 306 (Chen-Trib) : 2021 TaxPub(DT) 1072 (Chenn-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Kanchan Ferromet v. ITO (2021) 180 TR (A) 297 (Mum-Trib) : 2021 TaxPub(DT) 1232 (Mum-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Kaushikaben Nimeshbhai Patel v. ITO (2021) 180 TR (A) 292 (Surat-Trib) : 2021 TaxPub(DT) 1097 (Surat Bench) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Keti Infrastructure (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 325 (Ind-Trib) : 2021 TaxPub(DT) 331 (Ind-Trib) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Kishore Gidwaney v. ITO (2021) 180 TR (A) 296 (Del-Trib) : 2020 TaxPub(DT) 5291 (Del-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Lifecell International (P) Ltd. v. Asstt. CIT (2021) 180 TR (A) 272 (Mad-HC) : 2021 TaxPub(DT) 973 (Mad-HC) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Mahadevappa Basappa Edaramani v. Asstt. CIT (2021) 180 TR (A) 299 (Bang-Trib) : 2021 TaxPub(DT) 523 (Bangalore SMC-B Bench) : (2020) 84 ITR (Trib) 300 (Bangalore SMC-B Bench) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Meghaertz Systems (P) Ltd. v. DCIT (2021) 180 TR (A) 286 (Mum-Trib) : 2021 TaxPub(DT) 729 (Mum-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Metallica Tubes & Pipes (P) Ltd. v. ITO (2021) 180 TR (A) 301 (Mum-Trib) : 2021 TaxPub(DT) 633 (Mum-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Mohanlal Laljibhai Ghodasara (HUF) v. ITO (2021) 180 TR (A) 265 (Rkt-HC) : 2021 TaxPub(DT) 1945 (Rkt-Trib) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Motion Drivetronics (P) Ltd. v. Asstt. CIT (2021) 180 TR (A) 315 (Mum-Trib) : 2021 TaxPub(DT) 1136 (Mum-Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Navigators Logistics Ltd. v. Asstt. CIT (2021) 180 TR (A) 275 (Del-Trib) : 2021 TaxPub(DT) 1027 (Del-Trib) 44 >>   
INCOME TAX : CASE LAW DIGESTS - New Era Travel & Cargo Agencies v. Asstt. CIT (2021) 180 TR (A) 307 (Chen-Trib) : 2021 TaxPub(DT) 780 (Chenn-Trib) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Nilufer Sayed v. ITO (2021) 180 TR (A) 288 (Mum-Trib) : 2021 TaxPub(DT) 553 (Mum-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Poonam Ramesh Sahajwani v. ITO (2021) 180 TR (A) 293 (Mum-Trib) : 2020 TaxPub(DT) 4964 (Mum-Trib) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Bluebird Software (P.) Ltd. (2021) 180 TR (A) 309 (Del-HC) : 2021 TaxPub(DT) 569 (Del-HC) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. EWS Finance & Investments (P) Ltd. (2021) 180 TR (A) 268 (Mad-HC) : 2021 TaxPub(DT) 1270 (Mad-HC) : (2021) 433 ITR 23 (Mad) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Karnataka State Industrial Co-operative Bank Ltd. (2021) 180 TR (A) 318 (Karn-HC) : 2021 TaxPub(DT) 928 (Karn-HC) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. SN Builders & Developers (2021) 180 TR (A) 303 (Karn-HC) : 2021 TaxPub(DT) 630 (Karn-HC) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Rajveer Singh Yadav Contractor v. ITO (2021) 180 TR (A) 278 (Agra-Trib) : 2021 TaxPub(DT) 847 (Agra-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Ravi Bhushan Trivedi v. Dy. CIT (2021) 180 TR (A) 287 (Mum-Trib) : 2021 TaxPub(DT) 1723 (Mum-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - S.K. Ventures v. ITO & Ors. (2021) 180 TR (A) 261 (Bom-HC) : 2021 TaxPub(DT) 942 (Bom-HC) 29 >>   
INCOME TAX : CASE LAW DIGESTS - Samir M. Mohite v. ITO (2021) 180 TR (A) 325 (Pune-Trib) : 2021 TaxPub(DT) 210 (Pune-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - State Bank of India v. Asstt. CIT (2021) 180 TR (A) 313 (Mum-Trib) : 2021 TaxPub(DT) 599 (Mum 'G'-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Strides Shasun Ltd. v. Dy. CIT (2021) 180 TR (A) 312 (Mum-Trib) : 2020 TaxPub(DT) 5515 (Mum-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Tata Chemicals Ltd. v. Dy. CIT (2021) 180 TR (A) 269 (Mum-Trib) : 2021 TaxPub(DT) 1174 (Mum-Trib) 38 >>   
INCOME TAX : CASE LAW DIGESTS - USG Buildwell (P) Ltd. v. Addl. CIT (2021) 180 TR (A) 285 (Del-Trib) : 2021 TaxPub(DT) 1545 (Del-Trib) : (2021) 87 ITR (Trib) 151 (Del-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - Vascular Concepts Ltd. v. Dy. CIT (2021) 180 TR (A) 277 (Bang-Trib) : 2021 TaxPub(DT) 953 (Bang-Trib) 45 >>   
INCOME TAX : CASE LAW DIGESTS - Vedanta Ltd. v. Asstt. CIT (2021) 180 TR (A) 306 (Del-Trib) : 2021 TaxPub(DT) 21 (Del-Trib) : (2021) 85 ITR (Trib) 565 (Del-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Venkateshwara College v. ITO (2021) 180 TR (A) 314 (Hyd-Trib) : 2021 TaxPub(DT) 800 (Hyd-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Veolia India (P) Ltd. v. Dy. CIT (2021) 180 TR (A) 307 (Del-Trib) : 2020 TaxPub(DT) 2221 (Del-Trib) : (2020) 184 ITD 528 (Del-Trib) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Virender Kumar v. ITO (2021) 180 TR (A) 299 (JP-Trib) : 2021 TaxPub(DT) 1949 (Jp-Trib) 68 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - SEBI : PNB Housing to SAT; SEBI can't compel us as AoA is just a contract 98 >>   
CORPORATE LAWS & GST : STATUTES - Clarification Regarding Applicability of GST on Supply of Food in Anganwadis and Schools -- Circular No. 149/05/2021-GST, dtd. 17-6-2021 [CBIC-190354/36/ 2021-TRU Section-CBEC] 99 >>   
CORPORATE LAWS & GST : STATUTES - Clarification Regarding Applicability of GST on the Activity of Construction of Road Where Considerations are Received in Deferred Payment (Annuity) -- Circular No.150/06/2021-GST, dtd. 17-6-2021 [CBIC-190354/36/ 2021-TRU Section-CBEC] 99 >>   
CORPORATE LAWS & GST : STATUTES - Clarification Regarding GST on Supply of Various Services by Central and State Board (such as National Board of Examination), Regarding -- Circular No. 151/07/2021-GST, dtd. 17-6-2021 [CBIC-190354/36/ 2021-TRU Section-CBEC] 100 >>   
CORPORATE LAWS & GST : STATUTES - Clarification Regarding Rate of Tax Applicable on Construction Services Provided to a Government Entity, in Relation to Construction such as of a Ropeway on Turnkey Basis -- Circular No. 152/08/2021-GST, dtd. 17-6-2021 [CBIC-190354/36/ 2021-TRU Section-CBEC] 101 >>   
CORPORATE LAWS & GST : STATUTES - GST on Milling of Wheat into Flour or Paddy into Rice for Distribution by State Governments Under PDS -- Circular No. 153/09/2021-GST, dtd. 17-6-2021 [CBIC-190354/36/ 2021-TRU Section-CBEC] 102 >>   
CORPORATE LAWS & GST : STATUTES - GST on Service Supplied by State Govt. to Their Undertakings or PSUs by way of Guaranteeing Loans Taken by Them -- Circular No.154/10/2021-GST, dtd. 17-6-2021 [CBIC-190354/36/ 2021-TRU Section-CBEC] 103 >>   
CORPORATE LAWS & GST : STATUTES - Clarification Regarding GST rate on Laterals/Parts of Sprinklers or Drip Irrigation System -- Circular No. 155/11/2021-GST, dtd. 17-6-2021 [CBIC-190354/36 /2021-TRU Section-CBEC] 103 >>   
CORPORATE LAWS & GST : STATUTES - Clarification in Respect of Applicability of Dynamic Quick Response (QR) Code on B2C Invoices and Compliance of Notification 14/2020-Central Tax dated 21st March, 2020 -- Circular No. 156/12/2021-GST, dtd. 21-6-2021 [CBEC-20/16/38/2020–GST] 104 >>   
CORPORATE LAWS & GST : STATUTES - Clarification on Extension of Time of Passing of Ordinary and Special Resolutions by Companies Under The Companies Act, 2013 read with Rules Made Thereunder on Account of Covid-19 -- General Circular No. 10/2021, dtd. 23-6-2021 [F.No. 2/6/2020-CL-V] 106 >>   
CORPORATE LAWS & GST : STATUTES - Relaxation on Levy of Additional Fees in Filing of Certain Forms Under Companies Act, 2013 and LLP Act, 2008 -- General Circular No. 11/2021, dtd. 30-6-2021 [E-F. No. 02/01/2021-CL-V] 106 >>   
CORPORATE LAWS & GST : STATUTES - Relaxation of Time for Filing Forms Related to Creation or Modification of Charges -- Amendment in General Circular No. 7/2021, dtd. 3-5-2021 -- General Circular No. 12/2021, dtd. 30-6-2021 [E-F. No. 02/01/2021-CL-V] 106 >>   
CORPORATE LAWS & GST : STATUTES - Companies (Indian Accounting Standards) Amendment Rules, 2021 -- Amendment in Indian Accounting Standards (IND ASS) 1, 8, 12, 16, 27, 28, 34, 37, 38, 40, 101, 102, 103, 104, 105, 106, 107, 109, 111, 114, 115 and 116 -- Notification No. G.S.R. 419(E), dtd. 18-6-2021 [F. No. 01/01/2009-CL-V (PART. IX)] 107 >>   
CORPORATE LAWS & GST : STATUTES - Companies (Accounting Standards) Rules, 2021 -- Notification No. G.S.R. 432, dtd. 23-6-2021 [F. 17/151/2013-CL-V(PT)] 108 >>   
CORPORATE LAWS & GST : STATUTES - Alignment of Interest of Key Employees of Asset Management Companies (AMCs) with the Unitholders of the Mutual Fund Schemes -- Circular SEBI/HO/IMD/IMD-I/DOF5/P/CIR/2021/582, dtd. 25-6-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Prudential Norms for Liquidity Risk Management for Open Ended Debt Schemes -- Circular SEBI/HO/IMD/IMD-II DOF3/P/CIR/2021/583, dtd. 25-6-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Cross Margin in Commodity Index Futures and its Underlying Constituent Futures or Its Variants -- Circular No. SEBI/HO/CDMRD/ CDMRD_DRM/P/CIR/ 2021/586, dtd. 29-6-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Relaxation in Timelines for Compliance with Regulatory Requirements -- Circular No. SEBI/HO/MIRSD/DOP/P/CIR/ 2021/587, dtd. 30-6-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Master Circular for Commodity Derivatives Market -- Master Circular SEBI/HO/ CDMRD/DMP/P/CIR/ 2021/589, dtd 1-7-2021 109 >>   
CORPORATE LAWS & GST : STATUTES - Securities Contracts (Regulation) (Amendment) Rules, 2021 -- Amendment in Rules 19 and 19A -- Notification No. G.S.R. 423(E), dtd. 18-6-2021 [F. No. 5/35/CM/ 2006-Volume III] 109 >>   
CORPORATE LAWS & GST : STATUTES - SEBI Board Meeting -- Press Release No. 22/2021, dtd. 29-6-2021 109 >>   
CORPORATE LAWS & GST : ARTICLES - An Overview of Recent Circulars Issued by CBIC Vis-a-Vis GST -- CA. SATYADEV PUROHIT 110 >>   
CORPORATE LAWS & GST : ARTICLES - Latest Changes in Agenda Items of Board Meeting by Video Conferencing -- PRAGYA BHANDARI 115 >>   
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