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TR Vol-186 Issue-5, 01-Aug-2022
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INCOME TAX : NEWS YOU CAN USE - Black Money : Rs 14,820 crore tax demand raised under black money law, says govt 2 >>   
INCOME TAX : NEWS YOU CAN USE - Cryptocurrencies : Crypto logical extension of fintech, its use as asset, currency a challenge 3 >>   
INCOME TAX : NEWS YOU CAN USE - Tax Collection : Trust-based taxation system helping improve collections; FM Sitharaman 4 >>   
INCOME TAX : STATUTES - Corrigendum to Notification No. 67/2022, dtd. 21-6-2022—Notification No. 84/2022, dtd. 19-7-2022 [F. No. 370142/23/2022-TPL] 6 >>   
INCOME TAX : STATUTES - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community—Odisha Electricity Regulatory Commission, Notified—Notification No. 85/2022, dtd. 21-7-2022 [F. No. 300196/17/2022-ITA-I] 6 >>   
INCOME TAX : STATUTES - Section 10(23FE)—Exemption to Specific Person—CPPIB Credit Investments VI Inc., Specified—Notification No. 86/2022, dtd. 21-7-2022 [F. No. 500/PF1/ S10(23FE)/FT&TR-II] 7 >>   
INCOME TAX : STATUTES - 163rd Income Tax Day : A Journey Towards Nation Building—Press Release, dtd. 24-7-2022 8 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches in Mumbai—Press Release, dtd. 26-7-2022 10 >>   
INCOME TAX : ARTICLES - Tax Deducted by Employer But not Deposited—Availability of Credit for TDS in Hands of Employee—CA. NISHA BHANDARI 11 >>   
INCOME TAX : ARTICLES - Sweat Equity or is it that Equity Sweats—SRIVATSAN RANGANATHAN 14 >>   
INCOME TAX : ARTICLES - Whether Gifting Freebies to Doctors, etc. is an Allowable Deduction Under Section 37(1)?—AKHILESH KUMAR SAH 17 >>   
INCOME TAX : CASE LAW DIGESTS - Ajaykumar Satyapal Singh v. CIT (2022) 186 TR (A) 551 (Mum-Trib) : 2022 TaxPub(DT) 878 (Mum-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Akhil Bhartiya Shree Vekunthnath Sewa Dharmarth Trust Vrindaban v. CIT (E) (2022) 186 TR (A) 495 (Del-Trib) : 2022 TaxPub(DT) 1532 (Del-Trib) 28 >>   
INCOME TAX : CASE LAW DIGESTS - Anil Rambhai Mevada v. Pr. CIT (2022) 186 TR (A) 545 (Ahd-Trib) : 2022 TaxPub(DT) 483 (Ahd-Trib) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Anirudha Ramesh Rander v. Pr. CIT (2022) 186 TR (A) 549 (Nag-Trib) : 2022 TaxPub(DT) 2178 (Nag-Trib) 82 >>   
INCOME TAX : CASE LAW DIGESTS - Anklav Mercantile Co-op. Credit Society Ltd. v. Dy. CIT (2022) 186 TR (A) 522 (Ahd-Trib) : 2022 TaxPub(DT) 291 (Ahd-Trib) 55 >>   
INCOME TAX : CASE LAW DIGESTS - Arjun Yadav v. Dy. CIT (2022) 186 TR (A) 505 (Chand-Trib) : 2022 TaxPub(DT) 2182 (Chd-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Arunachalam Nadar Muthuraj v. ITO (2022) 186 TR (A) 491 (Mad-HC) : 2022 TaxPub(DT) 1190 (Mad-HC) : (2022) 441 ITR 107 (Mad) : (2022) 285 Taxman 415 (Mad) 24 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Bharat Heavy Plates & Vessels Ltd. (2022) 186 TR (A) 507 (Visakhapatnam-Trib) : 2022 TaxPub(DT) 1546 (Visakha Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. DNP Foods (P) Ltd. (2022) 186 TR (A) 495 (Srt-Trib) : 2022 TaxPub(DT) 1556 (Srt-Trib) 27 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Lumax Builders (P) Ltd. (2022) 186 TR (A) 541 (Del-Trib) : 2022 TaxPub(DT) 575 (Del-Trib) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. S.K. Foils Ltd. (2022) 186 TR (A) 498 (Del-Trib) : 2022 TaxPub(DT) 638 (Del-Trib) 31 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Surat Urban Development Authority (SUDA) (2022) 186 TR (A) 494 (Ahd-Trib) : 2022 TaxPub(DT) 538 (Ahd-Trib) 26 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Suryadev Alloys & Power (P) Ltd. (2022) 186 TR (A) 517 (Chen-Trib) : 2022 TaxPub(DT) 746 (Chenn-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Varaha Infra Ltd. (2022) 186 TR (A) 528 (Jod-Trib) : 2022 TaxPub(DT) 772 (Jod-Trib) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Atul Global (P) Ltd. v. ITO (2022) 186 TR (A) 504 (Chandigarh-Trib) : 2022 TaxPub(DT) 1122 (Chd-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Avinash Chander Bhalla v. ITO (2022) 186 TR (A) 530 (Asr-Trib) : 2022 TaxPub(DT) 1238 (Asr-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Bharat Laxmilal Somani v. ITO (2022) 186 TR (A) 553 (Ahd-Trib) : 2022 TaxPub(DT) 2198 (Ahd-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Blossom Landeal (P) Ltd. v. DCIT (2022) 186 TR (A) 540 (Del-Trib) : 2022 TaxPub(DT) 1234 (Del-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Boggavarapu Ankamma Rao v. Pr. CIT (2022) 186 TR (A) 549 (Visakhapatnam-Trib) : 2022 TaxPub(DT) 2344 (Visakha Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Central Warehousing Corporation v. Asstt. CIT (2022) 186 TR (A) 523 (Del-Trib) : 2021 TaxPub(DT) 2976 (Ahd-Trib) 56 >>   
INCOME TAX : CASE LAW DIGESTS - Circor Flow Technologies India (P) Ltd. v. AO (2022) 186 TR (A) 525 (Mad-HC) : 2022 TaxPub(DT) 596 (Mad-HC) 58 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Cochin Malabar Estates & Industries Ltd. (2022) 186 TR (A) 492 (Ker-HC) : 2022 TaxPub(DT) 714 (Ker-HC) : (2022) 440 ITR 121 (Ker) : (2022) 285 Taxman 69 (Ker) 25 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. Lakshmi Vilas Bank Ltd. (2022) 186 TR (A) 500 (Mad-HC) : 2022 TaxPub(DT) 2048 (Mad-HC) 32 >>   
INCOME TAX : CASE LAW DIGESTS - CIT v. SBI Life Insurance Company Ltd. (2022) 186 TR (A) 542 (Bom-HC) : 2021 TaxPub(DT) 6604 (Bom-HC) : (2021) 439 ITR 566 (Bom) : (2022) 285 Taxman 322 (Bom) 74 >>   
INCOME TAX : CASE LAW DIGESTS - Dentsu Aegis Network Marketing Solutions (P) Ltd. v. Asstt. CIT (2022) 186 TR (A) 530 (Bom-HC) : 2022 TaxPub(DT) 120 (Bom-HC) : (2022) 441 ITR 41 (Bom) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Dev Multicom (P) Ltd. v. State of Jharkhand (2022) 186 TR (A) 558 (Jhar-HC) : 2022 TaxPub(DT) 2099 (Jhar-HC) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Cache Properties (P). Ltd. (2022) 186 TR (A) 496 (Hyd-Trib) : 2021 TaxPub(DT) 6446 (Hyd-Trib) 29 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Green Star Fertilizers Ltd. (2022) 186 TR (A) 511 (Chen-Trib) : 2021 TaxPub(DT) 236 (Chenn-Trib) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Jagson International Ltd. (2022) 186 TR (A) 498 (Del-Trib) : 2022 TaxPub(DT) 966 (Del-Trib) 30 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Kama Schachter Jewellery (P) Ltd. (2022) 186 TR (A) 557 (Del-Trib) : 2021 TaxPub(DT) 1320 (Mum-Trib) : (2021) 189 ITD 21 (Mum-Trib) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Macrotech Developers Ltd. (2022) 186 TR (A) 557 (Mum-Trib) : 2022 TaxPub(DT) 2287 (Mum-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Official Liquidator (2022) 186 TR (A) 503 (Bang-Trib) : 2022 TaxPub(DT) 759 (Bang-Trib) 36 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Pushpa Goyal (2022) 186 TR (A) 524 (JP-Trib) : 2022 TaxPub(DT) 768 (Jp-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. SNJ Distillers (P) Ltd. (2022) 186 TR (A) 497 (Chen-Trib) : 2020 TaxPub(DT) 4872 (Chenn-Trib) : (2021) 87 ITR (Trib) 540 (Chenn-Trib) : (2020) 208 TTJ (Chenn-Trib) 968 30 >>   
INCOME TAX : CASE LAW DIGESTS - East Coast Consultants & Infrastructure Ltd. v. Asstt. CIT (2022) 186 TR (A) 499 (Chen-Trib) : 2022 TaxPub(DT) 757 (Chenn-Trib) 32 >>   
INCOME TAX : CASE LAW DIGESTS - E-Land Apparel Ltd. v. Asstt. CIT & Ors. (2022) 186 TR (A) 535 (Bom-HC) : 2022 TaxPub(DT) 1560 (Bom-HC) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Emerald Haven Realty Ltd. v. DCIT (2022) 186 TR (A) 510 (Chen-Trib) : 2022 TaxPub(DT) 1326 (Chenn-Trib) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Exotica Promoters LLP & Anr. v. ITO & Ors. (2022) 186 TR (A) 534 (Gau-HC) : 2022 TaxPub(DT) 1815 (Gau-HC) : (2022) 441 ITR 533 (Gau) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Flight Raja Travels (P) Ltd. v. Asstt. CIT (2022) 186 TR (A) 508 (Bang-Trib) : 2022 TaxPub(DT) 2243 (Bang-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Greater Mohali Area Development Authority v. Dy. CIT (2022) 186 TR (A) 535 (Chd-Trib) : 2022 TaxPub(DT) 855 (Chd-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Gupta Builders & Promoters (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 506 (Chd-Trib) : 2022 TaxPub(DT) 1891 (Chd-Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Hanwant Manbir Singh v. Dy. CIT & Ors. (2022) 186 TR (A) 528 (Bom-HC) : 2022 TaxPub(DT) 1993 (Bom-HC) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Harjinder Singh v. ITO (2022) 186 TR (A) 534 (Asr-Trib) : 2022 TaxPub(DT) 1779 (Amr-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Helios Solutions Ltd. v. ITO (2022) 186 TR (A) 525 (Chen-Trib) : 2020 TaxPub(DT) 5204 (Chenn-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - Home Coziness Resorts & Holidays (P) Ltd. v. ACIT (2022) 186 TR (A) 532 (Del-Trib) : 2022 TaxPub(DT) 1898 (Del-Trib) 65 >>   
INCOME TAX : CASE LAW DIGESTS - Icon Engineering Works v. Dy. CIT (2022) 186 TR (A) 508 (Bang-Trib) : 2022 TaxPub(DT) 1057 (Bang-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - ITO vs. AA-226, Modakurichi Primary Agricultural Cooperative Credit Society (2022) 186 TR (A) 522 (Mad-HC) : 2022 TaxPub(DT) 2086 (Mad-HC) 54 >>   
INCOME TAX : CASE LAW DIGESTS - JCB India Ltd. v. Dy. CIT (2022) 186 TR (A) 547 (Del-Trib) : 2022 TaxPub(DT) 972 (Del-Trib) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Lion Workforce Solutions India (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 505 (Del-Trib) : 2022 TaxPub(DT) 2285 (Del-Trib) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Mohan Exports India (P) Ltd. v. Dy. CIT (2022) 186 TR (A) 553 (Del-Trib) : 2022 TaxPub(DT) 2292 (Del-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Murugesan Santhi v. Asstt. CIT (2022) 186 TR (A) 526 (Mad-HC) : 2021 TaxPub(DT) 6666 (Mad-HC) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Nimbus Project Ltd. v. Dy. CIT (2022) 186 TR (A) 516 (Del-Trib) : 2022 TaxPub(DT) 741 (Del-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - Niraj Kumar v. ITO (2022) 186 TR (A) 520 (Jod-Trib) : 2022 TaxPub(DT) 1462 (Del-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Olari Little Flower Kuries (P) Ltd. v. Union of India & Ors. (2022) 186 TR (A) 543 (Ker-HC) : 2022 TaxPub(DT) 713 (Ker-HC) : (2022) 440 ITR 26 (Ker) 75 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Imperial Housing Ventures (P). Ltd. (2022) 186 TR (A) 521 (Del-HC) : 2022 TaxPub(DT) 2107 (Del-HC) 54 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Kerala State Electricity Board (2022) 186 TR (A) 531 (Ker-HC) : 2021 TaxPub(DT) 6671 (Ker-HC) : (2021) 439 ITR 323 (Ker) : (2022) 285 Taxman 583 (Ker) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. V. Hotels Ltd. (2022) 186 TR (A) 512 (Bom-HC) : 2021 TaxPub(DT) 6617 (Bom-HC) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Varha Infra Ltd. (2022) 186 TR (A) 527 (Raj-HC) : 2022 TaxPub(DT) 411 (Raj-HC) : (2022) 285 Taxman 561 (Raj) 60 >>   
INCOME TAX : CASE LAW DIGESTS - Prithvi Raj Singh v. ITO (2022) 186 TR (A) 514 (JP-Trib) : 2020 TaxPub(DT) 5602 (Jp-Trib) : (2021) 91 ITR (Trib) 164 (Jp-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Pune Solapur Expressways (P). Ltd. v. Asstt. CIT (2022) 186 TR (A) 501 (Del-Trib) : 2022 TaxPub(DT) 56 (Del-Trib) 34 >>   
INCOME TAX : CASE LAW DIGESTS - Rajendra Sohan Lal Jain v. Dy. CIT (2022) 186 TR (A) 538 (Srt-Trib) : 2022 TaxPub(DT) 547 (Srt-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Rajesh Malleables Ltd. v. ITO (2022) 186 TR (A) 552 (Ahd-Trib) : 2022 TaxPub(DT) 1023 (Ahd-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Rathi Bars Ltd. v. Asstt. CIT (2022) 186 TR (A) 537 (Del-Trib) : 2022 TaxPub(DT) 1654 (Del-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Sarvodaya Trading Co. v. ITO (2022) 186 TR (A) 529 (Ahd-Trib) : 2022 TaxPub(DT) 2322 (Ahd-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Shamshad Begum v. Dy. CIT (2022) 186 TR (A) 537 (Bang-Trib) : 2021 TaxPub(DT) 369 (Bang-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Sharda Lab (P). Ltd. v. ITO (2022) 186 TR (A) 519 (Mum-Trib) : 2022 TaxPub(DT) 1362 (Mum-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Shirode Automobiles (P) Ltd. v. ACIT (2022) 186 TR (A) 512 (Pune-Trib) : 2022 TaxPub(DT) 72 (Pune-Trib) : (2022) 193 ITD 777 (Pune-Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Shyam Sunder Duseja v. ITO (2022) 186 TR (A) 554 (Jai-Trib) : 2021 TaxPub(DT) 1042 (Jp-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Srico Projects (P) Ltd. v. Addl. CIT (2022) 186 TR (A) 556 (Hyd-Trib) : 2021 TaxPub(DT) 2538 (Hyd-Trib) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Staney Silvester Menezes v. ITO (2022) 186 TR (A) 510 (Mum-Trib) : 2021 TaxPub(DT) 1003 (Mum-Trib) 42 >>   
INCOME TAX : CASE LAW DIGESTS - Starpoint Construction (P) Ltd. v. Pr. CIT (2022) 186 TR (A) 548 (Kol-Trib) : 2022 TaxPub(DT) 543 (Kol-Trib) : (2022) 94 ITR (Trib) 299 (Kol-Trib) 81 >>   
INCOME TAX : CASE LAW DIGESTS - Tax Bar Association of jodhpur (Through : Manoj Gupta) v. UOI (2022) 186 TR (A) 491 (Raj-HC) : 2022 TaxPub(DT) 809 (Raj-HC) 23 >>   
INCOME TAX : CASE LAW DIGESTS - Thimmareddy Krishnareddy v. ITO (2022) 186 TR (A) 514 (Bang-Trib) : 2021 TaxPub(DT) 261 (Bang-Trib) 47 >>   
INCOME TAX : CASE LAW DIGESTS - Troikaa Pharmaceuticals Ltd. v. Pr. CIT (2022) 186 TR (A) 545 (Ahd-Trib) : 2022 TaxPub(DT) 1442 (Ahd-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Umesh Pharmaceuticals (P) Ltd. v. Asstt. CIT (2022) 186 TR (A) 555 (Del-Trib) : 2022 TaxPub(DT) 1218 (Del-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Vikrant Suri v. ITO & Ors. (2022) 186 TR (A) 536 (Del-HC) : 2022 TaxPub(DT) 1816 (Del-HC) : (2022) 441 ITR 726 (Del) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Vyjayanthi Mudapaka v. ITO (2022) 186 TR (A) 550 (Hyd-Trib) : 2022 TaxPub(DT) 1371 (Hyd-Trib) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Wolkem India Ltd. v. Pr. CIT (2022) 186 TR (A) 546 (Jodh-Trib) : 2021 TaxPub(DT) 6614 (Jod) 79 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : SC dismisses plea seeking GST exemption for Haj via private tour operators 92 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : SC grants two-month window to taxpayers for claiming transitional credit 92 >>   
CORPORATE LAWS & GST : STATUTES - Mandatory Furnishing of Correct and Proper Information of Inter-State Supplies and Amount of Ineligible/Blocked Input Tax Credit and Reversal Thereof in Return in FORM GSTR-3B and Statement in FORM GSTR-1—Circular No. 170 94 >>   
CORPORATE LAWS & GST : STATUTES - Clarification on Various Issues Relating to Applicability of Demand and Penalty Provisions under the Central Goods and Services Tax Act, 2017 in Respect of Transactions Involving Fake Invoices, Regarding—Circular No. 171 96 >>   
CORPORATE LAWS & GST : STATUTES - Clarification on Various Issue Pertaining to GST, Reg.—Circular No. 172/04/ 2022-GST, dtd. 6-7-2022 [F. No. CBIC-20001/2/2022-GST] 98 >>   
CORPORATE LAWS & GST : STATUTES - Clarification on Issue of Claiming Refund Under Inverted Duty Structure Where the Supplier is Supplying Goods Under Some Concessional Notification, Reg.—Circular No. 173/05/2022-GST, dtd. 6-7-2022 [F.No. CBIC-20001/2/2022 102 >>   
CORPORATE LAWS & GST : STATUTES - Prescribing Manner of Re-Credit in Electronic Credit Ledger Using FORM GST PMT-03A, Regarding—Circular No. 174/06/2022-GST, dtd. 6-7-2022 [F. No. CBIC-20001/2/2022-GST] 103 >>   
CORPORATE LAWS & GST : STATUTES - Manner of Filing Refund of Unutilized ITC on Account of Export of Electricity, Reg.—Circular No. 175/07/2022-GST, dtd. 6-7-2022 [F.No. CBIC-20001/2/ 2022-GST] 104 >>   
CORPORATE LAWS & GST : STATUTES - Withdrawal of Circular No. 106/25/2019-GST dated 29-06-2019, Reg.—Circular No. 176/08/2022-GST, dtd. 6-7-2022 [F.No. CBIC-20001/2/2022-GST] 106 >>   
CORPORATE LAWS & GST : STATUTES - Provisions of Clause (c) of Section 110 and Section 111—Effective From 05-07-2022—Notification No. 09/2022–Central Tax, dtd. 5-7-2022 [F.No.CBIC-20001/2/2022-GST] 106 >>   
CORPORATE LAWS & GST : STATUTES - Registered Person Whose Aggregate Turnover in the Financial Year 2021-22 is up to Two Crore Rupees—Exempted from Filing Annual Return—Notification No. 10/2022–Central Tax, dtd. 5-7-2022 [F. No. CBIC-20001/2/ 2022-GST] 106 >>   
CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 21/2019-Central Tax, dated 23rd April, 2019, Regarding—Notification No. 11/2022-Central Tax, dtd. 5-7-2022 [F. No. CBIC-20001/2/2022-GST] 106 >>   
CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 73/2017–Central Tax, dated 29th December, 2017—Notification No. 12/2022–Central Tax, dtd. 5-7-2022 [F. No. CBIC-20001/2/2022-GST] 106 >>   
CORPORATE LAWS & GST : STATUTES - Several Amendments Made, Regarding—Notification No. 13/2022-Central Tax, dtd. 5-7-2022 [F. No. CBIC-20001/2/2022-GST] 106 >>   
CORPORATE LAWS & GST : STATUTES - Central Goods and Services Tax (Amendment) Rules, 2022—Notification No. 14/2022–Central Tax, dtd. 5-7-2022 [F. No. CBIC-20001/2/2022-GST] 106 >>   
CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 10/2019-Central Tax, dated 7th March, 2019—Notification No. 15/2022-Central Tax, dtd. 13-7-2022 [F.No.190354/172/ 2022-TRU] 106 >>   
CORPORATE LAWS & GST : STATUTES - Further Amendments in Notification No. 14/2019-Central Tax, dated 7th March, 2019—Notification No. 16/2022-Central Tax, dtd. 13-7-2022 [F.No.190354/172/ 2022-TRU] 106 >>   
CORPORATE LAWS & GST : ARTICLES - Validity of Entering Negative Credit Balance in Electronic Credit Ledger Under Rule 86A—CA. SATYADEV PUROHIT 107 >>   
CORPORATE LAWS & GST : ARTICLES - Subscription to MoA by Foreign National/NRI—PRAGYA LALWANI 113 >>   
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