As is evident, the revenue is aggrieved by grant of foreign tax credit (FTC) despite the fact that Form No.67 was not filed by the assessee within due date of filing of return of income. Having heard ...

By the impugned order dated 21.02.2018, penalty has been imposed with respect to the goods being transported without e-way bill under U.P. GST Act, 2017 read with Rules framed thereunder.

1. As you would be aware, a unit in an International Financial Services Centre (IFSC), notified under section 18 of the Special Economic Zones Act, 2005, may open an SNRR account with an authorised ...

January 29, 2025 Internet banking facilities for the Special Non-Resident Rupee (SNRR) accounts of IFSC units – Amendment 1. As you would be aware, recent amendment to the Foreign Exchange Management ...

e.g. if a broker associates with a person (who is promoting insurance product) engaged in any of the two prohibited activities, it would be violation of the SEBI regulations since the Intermediaries ...

Securities and Exchange Board of India (SEBI) has released a draft circular proposing updates to the Investor Charter for stock brokers. Originally issued in December 2021, the Investor Charter ...

Insolvency and Bankruptcy Board of India (IBBI) has made amendments to the Guidelines for Technical Standards regarding the performance of core and other services by Information U ...

Customs Authority for Advance Rulings (CAAR) in Mumbai examined the classification of the Apple Vision Pro under the Customs Tariff Act, 1975. The ruling considered its advanced spatial computing ...

In view of the above, it is clear that these items are accessories to the Apple Vision Pro, which is classified under CTH ...

9. The learned DRP erred in dismissing the objections of the petitioner solely on the basis that the petitioner submitted additional evidence along with the paper book rather than as a separate ...

CAAR applied the General Rules of Interpretation (GIR) for tariff classification, emphasizing the role of Section and Chapter Notes. While considering alternative classification under CTH 8524 for ...

The CAAR ruling further examined Section 2 of the Customs Tariff, which outlines duty structures on imports and exports, and applied the General Rules of Interpretation (GIR) for classification. It ...