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CLL Vol-62 Issue-2, 26-Apr-2021
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GST : Media Library - Firms challenge constitutional validity of arrest rules in top court 3 >>   
GST : Media Library - Central Govt.'s indirect tax collection up 12% in F.Y. 21, GST number falls 3 >>   
GST : Media Library - GST rate tussle over flavoured milk 3 >>   
GST : Media Library - Hold urgent GST meet to cut tax on key medicines, equipment: States 4 >>   
GST : Media Library - GST officers to soon have real-time data on vehicles moving without e-way 4 >>   
GST : Professionals’ Input Library - Service of Demand Notice on E-Mail ID of Taxpayer—Validity of—CA. Satyadev Purohit 5 >>   
GST : Professionals’ Input Library - Detention of Goods on Account of Difference in Value—Validity—S. Swaminathan 7 >>   
GST : Professionals’ Input Library - Revocation of Cancellation of Registration Where All Pending Returns Filed and All Dues Cleared— D. Ramachandra Rao 9 >>   
GST : Professionals’ Input Library - E-Invoicing under GST—Vikas Agarwal 12 >>   
GST : Current Statutes Library - Amendments in Notification No. 89/2020–Central Tax, dated 29th November, 2020—Notification No. 06/2021–Central Tax, dt., 30-3-2021 [F.No. 20/16/38/ 2020-GST] 13 >>   
GST : Select Case Law Library - Anandeshwar Traders v. State of U.P. 2021 TaxPub(GST) 154 (All-HC) 15 >>   
GST : Select Case Law Library - Basanat Pherumal Makhija v. State of Gujarat 2021 TaxPub(GST) 266 (Guj-HC) 15 >>   
GST : Select Case Law Library - C.H. Chandraiah v. The Secretary & Ors. 2021 TaxPub(GST) 333 (Telangana High Court-HC) 17 >>   
GST : Select Case Law Library - Del Small Ice-Cream Manufacture Association (Reg.) v. UOI & Anr. 2021 TaxPub(GST) 256 (Del-HC) : (2021) 46 GSTL 10 (Del) 14 >>   
GST : Select Case Law Library - Dhruv Krishan Maggu v. UOI & Ors. 2021 TaxPub(GST) 33 (Del-HC) : (2021) 9 GSTPT 43 (Del) 16 >>   
GST : Select Case Law Library - Hayan Trading Co. v. UOI 2021 TaxPub(GST) 270 (Guj-HC) 15 >>   
GST : Select Case Law Library - In re, R.K. Marbles (P) Ltd. 2021 TaxPub(GST) 274 (Commissioner of CGST (Appeals)) : (2020) 42 GSTL 359 (Commissioner of CGST (Appeals)) 15 >>   
GST : Select Case Law Library - Jade Elevator Components v. UOI 2021 TaxPub(GST) 320 (Guj-HC) 14 >>   
GST : Select Case Law Library - Kaushal Kumar Mishra v. Addl. Director General & Anr. 2021 TaxPub(GST) 327 (P&H-HC) 17 >>   
GST : Select Case Law Library - Manjit Singh v. State of Punjab 2021 TaxPub(GST) 319 (P&H-HC) 16 >>   
GST : Select Case Law Library - Pragati Enterprise v. State of Gujarat 2021 TaxPub(GST) 294 (Guj-HC) 15 >>   
GST : Select Case Law Library - RCI Industries & Technologies Ltd. v. Commr., DGST 2021 TaxPub(GST) 142 (Del-HC) 16 >>   
GST : Select Case Law Library - Sangeetha Jewellers v. Dy. GST/Asstt. GST 2020 TaxPub(GST) 1472 (AP-HC) : (2021) 84 GSTR 284 (AP) : (2021) 45 GSTL 231 (AP) 15 >>   
GST : Select Case Law Library - Sartaj Ali v. UOI 2021 TaxPub(GST) 279 (Del-HC) 17 >>   
GST : Select Case Law Library - Shashank Garg v. Commissioner, Central Goods & Services Tax 2021 TaxPub(GST) 259 (Sessions Court Karnal) 16 >>   
GST : Select Case Law Library - Skill Lotto Solutions (P) Ltd. v. UOI 2020 TaxPub(GST) 1520 (SC) : (2021) 84 GSTR 1 (SC) : (2021) 9 GSTPT 1 (SC) 14 >>   
GST : Select Case Law Library - SR Enterprise v. Commr., CGST & Excise 2021 TaxPub(GST) 321 (Guj-HC) 15 >>   
GST : Select Case Law Library - Turret Industrial Security (P) Ltd. v. UOI 2021 TaxPub(GST) 249 (Jhar-HC) 14 >>   
Income Tax : Media Library - Faceless Assessment : Glitch-free faceless assessment addressed industry fears; P.C. Mody 20 >>   
Income Tax : Professionals’ Input Library - Justification of Grant of Lower Deduction Certificate Where Nil Deduction Certificate Asked for Under Section 197(1)—CA. Nisha Bhandari 21 >>   
Income Tax : Professionals’ Input Library - Section 206AB—Higher Rate of TDS For Non-Return Filers—Vikas Agarwal 23 >>   
Income Tax : Professionals’ Input Library - Failure to File Audit Report in Form 10B Alongwith Return of Income : Exemption Under Section 11 Allowed by Jodhpur ITAT—Akhilesh Kumar Sah 24 >>   
Income Tax : Current Statutes Library - Faceless Appeal (Amendment) Scheme, 2021—Amendment in Faceless Appeal Scheme, 2020—Notification No. 26/2021, dt. 31-3-2021 [F.No. 370142/33/2020-TPL] 27 >>   
Income Tax : Current Statutes Library - Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020—Extension of Certain Time Limits—Notification No. 20/2021, dt. 31-3-2021 [F. No. 370142/35/2020-TPL] 27 >>   
Income Tax : Current Statutes Library - Section 120—Jurisdiction of Income Tax Authorities— Notification No. 22/2021, dt. 31-3-2021 [F. No. 187/3/2020-ITA-I] 28 >>   
Income Tax : Current Statutes Library - Section 120—Jurisdiction of Income Tax Authorities— Notification No. 23/2021, dt. 31-3-2021 [F. No. 187/3/ 2020-ITA-I] 29 >>   
Income Tax : Current Statutes Library - Section 120—Jurisdiction of Income Tax Authorities— Notification No. 24/2021, dt. 31-3-2021 [F. No. 187/3/ 2020-ITA-I] 29 >>   
Income Tax : Current Statutes Library - Section 143(2)—Prescribed Authority—Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax (NaFAC) Specified—Notification No. 25/ 2021, dt. 31-3-2021 [F.No. 187/3/2020-ITA-I] 31 >>   
Income Tax : Current Statutes Library - Section 250(6C)—Faceless Appeal Scheme—Amendment—Notification No. 27/2021, dt. 31-3-2021 [F.No. 370142/33/2020-TPL] 31 >>   
Income Tax : Current Statutes Library - Director of Income Tax (Centralized Processing Centre) and Commissioner of Income-Tax (Exemption), Bengaluru Authorised for Various Purposes—Notification No. 30/2021, dt. 1-4-2021 [F. No. 370142/4/2021-TPL] 31 >>   
Income Tax : Current Statutes Library - Section 90—DTAA—Double Taxation Agreement between India and Iran—Notification No. 29/2021, dt. 1-4-2021 [F.No. 501/03/92-FTD-II] 32 >>   
Income Tax : Current Statutes Library - Approval for Notifying Commissioners of Income Tax (Appeals) to Exercise Jurisdiction over Appeals in Cases Pertaining to Direct Taxes/Direct Tax Acts—Press Note, dt. 7-4-2021 [F.No. 279/ Misc./M-44/2018-ITJ] 32 >>   
Income Tax : Current Statutes Library - Income Tax : Current Statutes Library - CBDT Issues Refunds of More Than Rs. 2.62 Lakh Crore upto 31-3-2021—Press Release, dt. 1-4-2021 34 >>   
Income Tax : Current Statutes Library - Income Tax : Current Statutes Library - CBDT Notifies New Income Tax Return Forms for A.Y. 2021-22—Press Release, dt. 1-4-2021 34 >>   
Income Tax : Current Statutes Library - Income Tax : Current Statutes Library - Income Tax (7th Amendment) Rules, 2021—Amendment of Rule 12—Notification of Forms—Notification No. 21/2021, dt. 31-3-2021 [F.No. 370142/5/2021-TPL] 34 >>   
Income Tax : Current Statutes Library - Income Tax : Current Statutes Library - Income Tax (Eighth Amendment) Rules, 2021—Amendment in Rule 6G—Amendment in Form No. 3CD—Notification No. 28/2021, dt. 1-4-2021 [F. No 370142/9/2018-TPL] 35 >>   
Income Tax : Current Statutes Library - Income Tax : Current Statutes Library - Income Tax (9th Amendment) Rules, 2021—Amendment of Rule 10DA, 10DB and Form No. 3CEAB—Notification No. 31/2021, dt. 5-4-2021 [F.No. 370142/ 19/2019-TPL] 36 >>   
Income Tax : Select Case Law Library - ACIT v. Balkishan Agarwal 2020 TaxPub(DT) 3784 (Pune-Trib) 39 >>   
Income Tax : Select Case Law Library - Addl. CIT v. National Textile Corporation Ltd. 2020 TaxPub(DT) 4138 (Del-Trib) 38 >>   
Income Tax : Select Case Law Library - Akarsh Residence (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 3508 (Bang-Trib) 42 >>   
Income Tax : Select Case Law Library - Anil K. Shah (HUF) v. ITO 2020 TaxPub(DT) 4499 (Mum-Trib) 44 >>   
Income Tax : Select Case Law Library - Arihant Charitable Trust v. ITO 2020 TaxPub(DT) 3432 (Ind-Trib) 45 >>   
Income Tax : Select Case Law Library - Arvind Kumar Arora v. ITO 2020 TaxPub(DT) 3604 (Del-Trib) 46 >>   
Income Tax : Select Case Law Library - Asstt. CIT v. Imperial Housing Ventures (P) Ltd. 2020 TaxPub(DT) 3474 (Del-Trib) 41 >>   
Income Tax : Select Case Law Library - Bombardier Transportation Sweden AB v. Dy. CIT 2020 TaxPub(DT) 4606 (Del-Trib) 37 >>   
Income Tax : Select Case Law Library - Canvera Digital Technologies (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 4557 (Bang ‘B’-Trib) 40 >>   
Income Tax : Select Case Law Library - CIT v. C. Subba Reddy (HUF) 2020 TaxPub(DT) 3983 (Mad-HC) 42 >>   
Income Tax : Select Case Law Library - CIT v. City Lubricants (P) Ltd. 2020 TaxPub(DT) 3633 (Mad-HC) 37 >>   
Income Tax : Select Case Law Library - CIT v. Mandavi Builders 2020 TaxPub(DT) 3920 (Karn-HC) : (2020) 317 CTR (Karn) 709 42 >>   
Income Tax : Select Case Law Library - CIT v. TVS Shriram Growth Fund 2020 TaxPub(DT) 4269 (Mad-HC) 45 >>   
Income Tax : Select Case Law Library - Devika Gunasheela v. Jt. CIT 2020 TaxPub(DT) 3509 (Bang-Trib) : (2020) 185 ITD 408 (Bang-Trib) 40 >>   
Income Tax : Select Case Law Library - Dirisala Bala Murali v. ITO 2020 TaxPub(DT) 3347 (Visakha Trib) 40 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Orbit Exports Ltd. 2020 TaxPub(DT) 3764 (Mum-Trib) 37 >>   
Income Tax : Select Case Law Library - Dy. CIT v. R.R. Gold Palace 2020 TaxPub(DT) 3580 (Bang-Trib) 44 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Reliance Communications Ltd. 2020 TaxPub(DT) 4182 (Mum-Trib) 45 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Shayona Land Corporation 2020 TaxPub(DT) 3855 (Ahd-Trib) 39 >>   
Income Tax : Select Case Law Library - ESPN Star Sports Mauritius S.N.C et Compagnie v. Asstt. CIT 2020 TaxPub(DT) 4473 (Del-Trib) 37 >>   
Income Tax : Select Case Law Library - Girraj Prasad Gilara (HUF) v. ITO 2020 TaxPub(DT) 4272 (Jp-Trib) 44 >>   
Income Tax : Select Case Law Library - Inmarsat Global Ltd. v. Dy. CIT (International Taxation) 2020 TaxPub(DT) 4440 (Mum ‘I’-Trib) 43 >>   
Income Tax : Select Case Law Library - Intelligrape Software (P) Ltd. v. ITO 2020 TaxPub(DT) 4160 (Del-Trib) 40 >>   
Income Tax : Select Case Law Library - ITO v. Buniyad Developers Ward (P) Ltd. 2020 TaxPub(DT) 3791 (Del ‘A’-Trib) 43 >>   
Income Tax : Select Case Law Library - ITO v. Gorsia Marine Equipment (P) Ltd. 2020 TaxPub(DT) 3984 (Kol-Trib) 38 >>   
Income Tax : Select Case Law Library - Kai Shri Mahadevrao Naykude v. CIT 2020 TaxPub(DT) 3828 (Pune-Trib) 38 >>   
Income Tax : Select Case Law Library - Pr. CIT (E) & Anr. v. Green Wood High School 2020 TaxPub(DT) 3678 (Karn-HC) : (2020) 426 ITR 364 (Karn) 37 >>   
Income Tax : Select Case Law Library - Pushpa Chhajer v. Pr. CIT 2020 TaxPub(DT) 3671 (Raj-HC) 44 >>   
Income Tax : Select Case Law Library - Quippo Telecom Infrastructure (P.) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3373 (Del ‘F’-Trib) 38 >>   
Income Tax : Select Case Law Library - Satish Kumar Garg v. Dy. CIT 2020 TaxPub(DT) 3711 (Jp-Trib) 43 >>   
Income Tax : Select Case Law Library - Suresh Mehta, HUF v. ITO 2020 TaxPub(DT) 3381 (Mum-Trib) 41 >>   
Income Tax : Select Case Law Library - Tarlok Kumar v. ACIT 2020 TaxPub(DT) 3534 (Asr-Trib) : (2020) 81 ITR (Trib) 462 (Asr-Trib) 41 >>   
Income Tax : Select Case Law Library - Tata Consultancy Services Ltd. v. Addl. CIT 2020 TaxPub(DT) 4691 (Mum ‘J’-Trib) 38 >>   
Income Tax : Select Case Law Library - Vikas Strips Ltd. v. Dy.CIT 2020 TaxPub(DT) 3729 (Del-Trib) 44 >>   
Company Law/SEBI : Media Library - SEBI : India Inc must separate CMD post, deadline won't be extended; SEBI 49 >>   
Company Law/SEBI : Media Library - SEBI comes out with new guidelines on reporting formats for mutual funds 49 >>   
Company Law/SEBI : Professionals’ Input Library - Key Provisions as to Accounts and Audits in light of the Companies Act, 2013—Pragya Bhandari 50 >>   
Company Law/SEBI : Professionals’ Input Library - SEBI : Revision of Adjudication Order and Penalty Enhancement—CA. Jyoti Jain 54 >>   
Company Law/SEBI : Professionals’ Input Library - Striking off the Name of the Company—Vikas Agarwal 56 >>   
Company Law/SEBI : Current Statutes Library - Companies (Audit and Auditors) Second Amendment Rules, 2021—Amendment in Rule 11—Notification No. G.S.R. 248(E), dt. 1-4-2021 [F.No. 1/33/2013-CL-V (PART)] 58 >>   
Company Law/SEBI : Current Statutes Library - Companies (Accounts) Second Amendment Rules, 2021—Amendment in Rule 3—Notification No. G.S.R. 247(E) [F. No. 1/19/2013-CL-V-PART III], dt. 1-4-2021 58 >>   
Company Law/SEBI : Current Statutes Library - Clarification with Regard to Applicability of Provisions of Section 139 of The Companies Act, 2013, read with Rules 5 and 6 of The Companies (Audit and Auditors) Rules, 2014—Press Release, dt. 15-4-2021 59 >>   
Company Law/SEBI : Current Statutes Library - Regulatory Reporting by AIFs—Circular No. SEBI/HO/ IMD/IMD-I/DOF6/CIR/2021/549, dt. 7-4-2021 59 >>   
Company Law/SEBI : Current Statutes Library - Reporting Formats For Mutual Funds—Circular No. SEBI/ HO/IMD/IMD-I DOF2/P/CIR/2021/550, dt. 12-4-2021 60 >>   
Company Law/SEBI : Current Statutes Library - Setting up of Limited Purpose Clearing Corporation (LPCC) by Asset Management Companies (AMCS) of Mutual Funds—Circular No. SEBI/HO/IMD/IMD-1 DOF2/P/CIR/2021/0548, dt. 6-4-2021 61 >>   
Company Law/SEBI : Current Statutes Library - Request for Interpretative Letter Under SEBI (Informal Guidance) Scheme, 2003 in Connection with SEBI (Investment Advisers) Regulations, 2013 by PML— SEBI/HO/IMD/ DF1/OW/P/2021/000008743/1, dt. 9-4-2021 61 >>   
Company Law/SEBI : Current Statutes Library - Guidelines for Warehousing Norms for Agricultural/ Agri-Processed Goods and Non-Agricultural Goods—SEBI/HO/CDMRD/DMP/P/CIR/2021/551, dt. 16-4-2021 62 >>   
Company Law/SEBI : Current Statutes Library - SEBI Cautions Investors Against Impersonation—Press Release No. 16/2021, dt. 12-4-2021 75 >>   
Company Law/SEBI : Select Case Law Library - Aditya Birla MyUniverse Ltd., In re 2020 TaxPub(CL) 1380 (NCLT-Ahd) : (2020) 161 SCL 503 (NCLT-Ahd) 79 >>   
Company Law/SEBI : Select Case Law Library - All India Finance & Commerce (P) Ltd. v. World Media (P) Ltd. 2020 TaxPub(CL) 1513 (NCLT-New Delhi) 78 >>   
Company Law/SEBI : Select Case Law Library - Bilaspur Holdings (P) Ltd. & Ors. v. Rupali Hotels (P) Ltd. 2020 TaxPub(CL) 1515 (NCLT-New Delhi) 77 >>   
Company Law/SEBI : Select Case Law Library - Cheese Land Agro (India) (P) Ltd. v. Prabhat Dairy Ltd. 2020 TaxPub(CL) 1517 (NCLT-Mumbai) 76 >>   
Company Law/SEBI : Select Case Law Library - Col. P.K. Uberoi & Anr. v. Vigneshwara Developwell (P) Ltd. & Ors. 2020 TaxPub(CL) 672 (Del-HC) : (2020) 220 Comp.Cas 262 (Del) : (2020) 158 SCL 330 (Del) 75 >>   
Company Law/SEBI : Select Case Law Library - Deejay Mining & Exports (P) Ltd. v. ASI Industries Ltd. 2020 TaxPub(CL) 1519 (NCLT-Mumbai) 78 >>   
Company Law/SEBI : Select Case Law Library - HHV Center for Advanced Photovoltaic Technologies (P) Ltd. & Anr., In re 2020 TaxPub(CL) 1141 (NCLT-Bengaluru) : (2020) 222 Comp.Cas 331 (NCLT-Bengaluru) 79 >>   
Company Law/SEBI : Select Case Law Library - Ideaspace Solutions (P) Ltd. & Ors. v. GMR Infratech (P) Ltd. 2020 TaxPub(CL) 1526 (NCLT-Bengaluru) 77 >>   
Company Law/SEBI : Select Case Law Library - In re, Aztec Auto Ltd. & Ors. 2020 TaxPub(CL) 1537 (NCLT-Mumbai) 78 >>   
Company Law/SEBI : Select Case Law Library - In re, Aztec Auto Ltd. & Ors. 2021 TaxPub(CL) 49 (NCLT-Chennai) 78 >>   
Company Law/SEBI : Select Case Law Library - In re, Begonia Hotels (P) Ltd. 2020 TaxPub(CL) 1529 (NCLT-New Delhi) 76 >>   
Company Law/SEBI : Select Case Law Library - In re, Casper Consumer Electronics (P) Ltd. 2021 TaxPub(CL) 87 (NCLT-New Delhi) 76 >>   
Company Law/SEBI : Select Case Law Library - In re, Indusind Media & Communications Ltd. 2020 TaxPub(CL) 1535 (NCLT-Mumbai) 78 >>   
Company Law/SEBI : Select Case Law Library - In re, Prerna Infrastructures (P) Ltd. 2021 TaxPub(CL) 85 (NCLT-Ahd) 77 >>   
Company Law/SEBI : Select Case Law Library - Mukul Mittal & Anr. v. UOI 2020 TaxPub(CL) 1419 (Del-HC) 76 >>   
Company Law/SEBI : Select Case Law Library - Nanak Consultants (P) Ltd. & Ors. v. Osiatic Consultants & Investments (P) Ltd. 2020 TaxPub(CL) 1532 (NCLT-New Delhi) 77 >>   
Company Law/SEBI : Select Case Law Library - Olmec Technologies (P) Ltd. v. Registrar of Companies 2020 TaxPub(CL) 1246 (NCLT-Bengaluru) : (2020) 222 Comp.Cas 576 (NCLT-Bengaluru) 76 >>   
Company Law/SEBI : Select Case Law Library - Reckitt Benckiser (India) (P) Ltd. v. State of H.P. & Anr. 2020 TaxPub(CL) 1421 (HP-HC) 75 >>   
Company Law/SEBI : Select Case Law Library - Sagufa Ahmed & Ors. v. Upper Assam Plywood Products (P) Ltd. & Ors. 2020 TaxPub(CL) 1137 (NCLT-Guwahati) : (2020) 222 Comp.Cas 548 (NCLT-Guwahati) 79 >>   
Company Law/SEBI : Select Case Law Library - Sagufa Ahmed & Ors. v. Upper Assam Plywood Products (P) Ltd. & Ors. 2020 TaxPub(CL) 1139 (SC) : (2020) 222 Comp.Cas 559 (SC) : (2020) 158 CLA 446 (SC) : (2021) 163 SCL 201 (SC) 79 >>   
Company Law/SEBI : Select Case Law Library - Sandeep Agarwal & Anr. v. Union of India & Anr. 2020 TaxPub(CL) 1364 (Del-HC) : (2020) 223 Comp.Cas 46 (Del) : (2021) 160 CLA 62 (Del) 76 >>   
Company Law/SEBI : Select Case Law Library - Sharda Motor Industries Ltd. v. NDR Auto Components Ltd. 2020 TaxPub(CL) 1522 (NCLT-New Delhi) 78 >>   
Company Law/SEBI : Select Case Law Library - Siddharth Sanghi v. Securities and Exchange Board of India 2020 TaxPub(CL) 722 (SAT - Mumbai) 79 >>   
Other Commercial/Labour Laws : Media Library - Banking : RBI allows card issuers, white label ATMs to take direct membership in CPS 83 >>   
Other Commercial/Labour Laws : Media Library - Banking : Soon, you can withdraw cash from digital wallets 83 >>   
Other Commercial/Labour Laws : Current Statutes Library - External Commercial Borrowings (ECB) Policy—Relaxation in The Period of Parking of Unutilised ECB Proceeds in Term Deposits—A.P. (Dir Series 2021-22) Circular No. 1, dt. 7-4-2021 83 >>   
Other Commercial/Labour Laws : Current Statutes Library - Reporting and Accounting of Central Government Transactions of March 2021—Change of Date of Closure—Circular No. DGBA.GBD.No.S26/42.01.029/ 2021-22, dt. 7-4-2021 84 >>   
Other Commercial/Labour Laws : Current Statutes Library - Gold (Metal) Loans (GMLs)—Circular No. DoR.AUT. REC.3/23.67.001/2021-22, dt. 5-4-2021 84 >>   
Other Commercial/Labour Laws : Current Statutes Library - Gold Monetization Scheme (GMS), 2015—Circular No. DOR.AUT.REC.2/23.67.001/2021-22, dt. 5-4-2021 84 >>   
Other Commercial/Labour Laws : Current Statutes Library - Interest Equalization Scheme on Pre and Post Shipment Rupee Export Credit Extension—Circular No. DOR.CRE.REC.06/04.02.001/2021-22, dt. 12-4-2021 86 >>   
Other Commercial/Labour Laws : Current Statutes Library - Enhancement of Limit of Maximum Balance Per Customer at End of The Day From Rs. 1 Lakh to Rs. 2 Lakh—Payments Banks (PBS)—Circular No. DOR.LIC.REC.5/16.13.218/2021-22, dt. 8-4-2021 86 >>   
Other Commercial/Labour Laws : Current Statutes Library - Asset Classification and Income Recognition Following The Expiry of Covid-19 Regulatory Package—Circular No. DOR.STR.REC.4/21.04.048/2021-22, dt. 7-4-2021 86 >>   
Other Commercial/Labour Laws : Current Statutes Library - Priority Sector Lending (PSL)—Lending by Banks to NBFCs for on-Lending—Circular No. FIDD.CO. PLAN.BC.NO.8/04.09.01/2021-22, dt. 7-4-2021 87 >>   
Other Commercial/Labour Laws : Current Statutes Library - Priority Sector Lending (PSL)—Increase in Limits for Bank Lending Against (NWRs)/(eNWRs)—Circular No. FIDD.CO.PLAN.BC.No. 7/ 04.09.01/2021-22, dt. 7-4-2021 87 >>   
Other Commercial/Labour Laws : Current Statutes Library - Consideration of Matters/Issues by the Committee of Creditors on Request by Members of the Committee—Clarification No. IBBI/CIRP/2021, dt. 16-4-2021 88 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insolvency and Bankruptcy (Pre-Packaged Insolvency Resolution Process) Rules, 2021—Notification No. G.S.R. 256(E), dt. 9-4-2021 [F. No. 30/20/2020-Insolvency Section] 88 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insolvency and Bankruptcy Board of India (Information Utilities) (Amendment) Regulations, 2021—Amendment in Regulations 15 and 27C—Notification No. IBBI/2021-22/GN/REG072, dt. 13-4-2021 89 >>   
Other Commercial/Labour Laws : Current Statutes Library - Section 4 of The Insolvency and Bankruptcy Code, 2016—Insolvency Resolution and Liquidation for Corporate Persons—Notification S.O. 1543(E) [F.No. 30/20/2020-Insolvency], dt. 9-4-2021 90 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insolvency and Bankruptcy Board of India (Pre-Packaged Insolvency Resolution Process) Regulations, 2021— Notification No. IBBI/2021-22/GN/REG071, dt. 9-4-2021 90 >>   
Other Commercial/Labour Laws : Current Statutes Library - President Promulgates Insolvency and Bankruptcy Code (Amendment) Ordinance, 2021—Press Release, dt. 7-4-2021 103 >>   
Other Commercial/Labour Laws : Current Statutes Library - Investment in Alternative Investment Fund (AIFs)— Circular No. IRDAI/F&I/CIR/INV/074/04/2021, dt. 5-4-2021 104 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insurance Regulatory and Development Authority of India (Regulatory Sandbox) (Amendment) Regulations, 2021—Amendment in Regulation 1—Notification F. No. IRDAI/REG/3/175/2021, dt. 7-4-2021 104 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insurance Regulatory and Development Authority of India (Insurance Advertisements and Disclosure) Regulations, 2021—Notification F. No. IRDAI/REG/2/ 174/2021, dt. 7-4-2021 104 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insurance (Appeal to Securities Appellate Tribunal) Amendment Rules, 2021—Amendment in Rule 5—Notification No. G.S.R. 262(E) [F.No. 12018/01/2015-INS. II], dt. 15-4-2021 108 >>   
Other Commercial/Labour Laws : Current Statutes Library - Implementation of Section 51A of UAPA, 1967 and Security Council Resolution : Updates to UNSC's 1267/ 1989 ISIL (DA'ESH)—Circular No. DOR.AML.REC.03/14.06.001/2020-21, dt. 8-4-2021 109 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - International Financial Services Centres Authority (Market Infrastructure Institutions) Regulations, 2021—No. IFSCA/2021-22/GN/REG011, dt. 12-4-2021 109 >>   
Other Commercial/Labour Laws : Select Case Law Library - Acertis Cloud India (P.) Ltd. v. Registrar of Companies 2020 TaxPub(CL) 1063 (NCLT-Bag) : (2020) 161 SCL 120 (NCLT-Bag) 113 >>   
Other Commercial/Labour Laws : Select Case Law Library - Anitha v. C. Lourdusamy 2021 TaxPub(CL) 128 (Mad-HC) 114 >>   
Other Commercial/Labour Laws : Select Case Law Library - Bank of India v. IRIS Electro Optics (P.) Ltd. 2020 TaxPub(CL) 1045 (NCLAT-New Delhi) : (2020) 159 CLA 210 (NCLAT-New Delhi) : (2020) 161 SCL 209 (NCLAT-New Delhi) 114 >>   
Other Commercial/Labour Laws : Select Case Law Library - Bharat Tube Glass Ltd. v. Jt. Director, Directorate of Enforcement, Lucknow 2020 TaxPub(CL) 494 (PMLA-AT) : (2020) 158 SCL 778 (PMLA-AT) 114 >>   
Other Commercial/Labour Laws : Select Case Law Library - Cellpap BV v. Oren Hydrocarbons (P.) Ltd. 2020 TaxPub(CL) 1075 (NCLT-Chen) : (2020) 162 SCL 47 (NCLT-Chen) 111 >>   
Other Commercial/Labour Laws : Select Case Law Library - Edelweiss Asset Reconstruction Company Ltd. v. CLC Industries Ltd. 2020 TaxPub(CL) 1068 (NCLT-New Delhi) : (2020) 161 SCL 125 (NCLT-New Delhi) 112 >>   
Other Commercial/Labour Laws : Select Case Law Library - Executive Engineer, Rural Works Department v. Anil Sharma 2020 TaxPub(CL) 1485 (Jhar-HC) 110 >>   
Other Commercial/Labour Laws : Select Case Law Library - Flour Mills (P.) Ltd. 2020 TaxPub(CL) 1460 (NCLT-Chn) 111 >>   
Other Commercial/Labour Laws : Select Case Law Library - Gopal Krishan Bathla v. Crown Realtech (P) Ltd. 2020 TaxPub(CL) 825 (NCLAT-New Delhi) 113 >>   
Other Commercial/Labour Laws : Select Case Law Library - GTL Infrastructure Ltd. v. Canara Bank 2020 TaxPub(CL) 579 (Bom-HC) 115 >>   
Other Commercial/Labour Laws : Select Case Law Library - Indiana Conveyors (P.) Ltd. v. Ducon Technologies (I) (P.) Ltd. 2020 TaxPub(CL) 1044 (NCLAT-New Delhi) : (2021) 163 SCL 40 (NCLAT-New Delhi) 114 >>   
Other Commercial/Labour Laws : Select Case Law Library - Jawahar Lal v. State of Haryana 2021 TaxPub(CL) 129 (P&H-HC) 110 >>   
Other Commercial/Labour Laws : Select Case Law Library - K.C. Sanjeev v. Easwara Pillai Kesavan Nair 2020 TaxPub(CL) 1118 (NCLAT-New Delhi) 112 >>   
Other Commercial/Labour Laws : Select Case Law Library - Mahinder Kaur & Anr. v. State of Haryana 2020 TaxPub(CL) 1262 (P&H-HC) : (2020) 41 GSTL 433 (P&H) 111 >>   
Other Commercial/Labour Laws : Select Case Law Library - Manoj K. Kamra v. Central Public Information Officer 2020 TaxPub(CL) 1073 (IBBI) 112 >>   
Other Commercial/Labour Laws : Select Case Law Library - Next Orbit Ventures Fund v. Print House (I) (P.) Ltd. 2020 TaxPub(CL) 1037 (NCLT-Mum) : (2020) 161 SCL 365 (NCLT-Mum) 113 >>   
Other Commercial/Labour Laws : Select Case Law Library - Nirav Prafulbhai Patel v. State of Gujarat 2021 TaxPub(CL) 240 (Guj-HC) 110 >>   
Other Commercial/Labour Laws : Select Case Law Library - Oasis Securities Ltd. v. SEBI 2020 TaxPub(CL) 994 (SAT) : (2020) 161 SCL 349 (SAT) 115 >>   
Other Commercial/Labour Laws : Select Case Law Library - Parveen Kumar v. State of Maharashtra 2020 TaxPub(CL) 1551 (Bom-HC) 115 >>   
Other Commercial/Labour Laws : Select Case Law Library - Rakesh Wadhwan Shareholder (Housing Development & Infrastructure Ltd.) v. Bank of India 2020 TaxPub(CL) 1123 (NCLAT-New Delhi) : (2020) 162 SCL 209 (NCLAT-New Delhi) 112 >>   
Other Commercial/Labour Laws : Select Case Law Library - Ridhi Sidhi Glasses (India) (P) Ltd. v. Integrity Windows & Doors (P) Ltd. 2020 TaxPub(CL) 608 (NCLT-Jaipur Bench) : (2020) 219 Comp.Cas 220 (NCLT-Jaipur Bench) 112 >>   
Other Commercial/Labour Laws : Select Case Law Library - Sancha Bahadur Subba v. Ramesh Sharma 2020 TaxPub(CL) 739 (Sikkim-HC) 114 >>   
Other Commercial/Labour Laws : Select Case Law Library - Sandeep Kumar Bhagat v. Punjab National Bank 2020 TaxPub(CL) 1052 (NCLAT-New Delhi) : (2020) 161 SCL 178 (NCLAT-New Delhi) 113 >>   
Other Commercial/Labour Laws : Select Case Law Library - Sangeeta Goel v. Roidec India Chemicals (P.) Ltd. 2020 TaxPub(CL) 1077 (NCLAT-New Delhi) : (2020) 157 CLA 246 (NCLAT-New Delhi) : (2020) 161 SCL 426 (NCLAT-New Delhi) 113 >>   
Other Commercial/Labour Laws : Select Case Law Library - Saumya Agrawal v. Uppal Chadha Hi-Tech Developers (P.) Ltd. 2021 TaxPub(CL) 217 (CCI) 110 >>   
Other Commercial/Labour Laws : Select Case Law Library - Shabad Khan v. Nisus Finance and Investment Manager 2020 TaxPub(CL) 1046 (NCLAT-New Delhi) 114 >>   
Other Commercial/Labour Laws : Select Case Law Library - Shanti Chemtrade (P.) Ltd. v. S.K. Dyeing & Finishing Mills (P.) Ltd. 2020 TaxPub(CL) 1041 (NCLT-New Delhi) 111 >>   
Other Commercial/Labour Laws : Select Case Law Library - State of Gujarat & Anr. v. Amber Builders 2020 TaxPub(CL) 480 (SC) 111 >>   
Other Commercial/Labour Laws : Select Case Law Library - State Tax Department v. Parthiv Parikh 2020 TaxPub(CL) 1076 (NCLT-Ahd) 113 >>   
Other Commercial/Labour Laws : Select Case Law Library - Trafigura Pte. Ltd. v. SLR Metaliks Ltd. 2020 TaxPub(CL) 1465 (NCLT-New Delhi) 111 >>   
Other Commercial/Labour Laws : Select Case Law Library - Travel Agents Association of India v. Department of Expenditure 2020 TaxPub(CL) 1564 (CCI) : (2020) 162 SCL 119 (CCI) 110 >>   
Other Commercial/Labour Laws : Select Case Law Library - Wayne Burt Petro Chemicals (P) Ltd. & Anr. v. Registrar of Companies (No. 2) & Ors. 2020 TaxPub(CL) 1245 (Mad-HC) : (2020) 222 Comp.Cas 575 (Mad) : (2021) 163 SCL 752 (Mad) 115 >>   
Customs : Media Library - Commerce Ministry to meet exporters discuss export scenario amid Covid 117 >>   
Customs : Current Statutes Library - Clarifications on the Legislative Changes in Section 46 of Customs Act, 1962–Reg.—Circular No. 08/2021-Customs, dt. 29-3-2021 [F.No. 450/77/2021-Cus-IV] 118 >>   
Customs : Current Statutes Library - Urgent Measures to Sensitise Trade in Light of Proposed Changes to Section 46 of the Customs Act, 1962—Reg.—Instruction No.05/2021-Customs, dt. 24-3-2021 [F.No. 450/77/2021-Cus-IV(Pt-1)] 119 >>   
Customs : Current Statutes Library - Sea Cargo Manifest and Transhipment (Amendment) Regulations, 2021—Notification No. 39/2021-Customs (N.T.), dt. 31-3-2021 [F.No. 450/58/2015-Cus IV(Pt)] 120 >>   
Customs : Current Statutes Library - Customs (Verification of Identity and Compliance) Regulations, 2021—Notification No. 41/2021-Customs (N.T.), dt. 5-4-2021 [F.No. 450/104/2019-Cus IV] 120 >>   
Customs : Other Statutes of Fortnight - Show Cause Notice (SCN) dated 19-03-2019 Issued by DRI Against Sh. Anil Aggarwal and 11 Others—Directions to Keep SCN Pending–Reg.—Instruction No.04/2021-Customs, dt. 17-3-2021 [F.No.450/72/ 2021-Cus-IV] 123 >>   
Customs : Other Statutes of Fortnight - Further Amendments in Notification No. 52/2003-Customs, dated 31st March, 2003—Notification No. 19/2021-Customs, dt. 30-3-2021 [F.No. DGEP/SEZ/ 09/2017(Pt-2)] 123 >>   
Customs : Other Statutes of Fortnight - Further Amendments in Notification No.69/2011-Customs, dated 29th July, 2011—Notification No. 20/2021–Customs, dt. 30-3-2021 [F. No. 354/199/2009 -TRU (Pt-II)] 123 >>   
Customs : Other Statutes of Fortnight - Further Amendments in Notification No. 50/2017- Customs, dt. 30th June, 2017—Notification No. 21/2021-Customs, dt. 31-3-2021 [F.No. 354/75/2020 –TRU] 123 >>   
Customs : Other Statutes of Fortnight - Further Amendments in Notification No. 08/2020-Customs, dt. 2-2-2020–Notification No. 22/2021 – Customs, dt. 31-3-2021 [F.No. 354/75/2020–TRU] 123 >>   
Customs : Other Statutes of Fortnight - Further Amendments in several Notifications—Regarding—Notification No. 23/2021-Customs, dt. 31-3-2021 [F. No. 605/52/2017-DBK (Pt. III)] 123 >>   
Customs : Other Statutes of Fortnight - Further Amendment in Notification No. 52/2017-Customs, dt. 30-6-2017—Notification No. 24/2021–Customs, dt. 31-3-2021 [F. No. 354/41/2021- TRU] 123 >>   
Customs : Other Statutes of Fortnight - Exemption from Levy of Customs Duty on Goods of specified Description- Regarding—Notification No. 25/2021-Customs, dt. 31-3-2021 [F.No. 354/111/2005- TRU (Pt-III)] 123 >>   
Customs : Other Statutes of Fortnight - Amendment in Several Notifications—Regarding—Notification No. 26/2021–Customs, dt. 5-4-2021 (F. No. 354/41/2021-TRU) 123 >>   
Customs : Other Statutes of Fortnight - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 37/2021 -Customs (N.T.), dt. 31-3-2021 [F. No. 467/01/2021-Cus-V] 123 >>   
Customs : Other Statutes of Fortnight - Corrigendum to Notification No.39/2021-Customs (N.T.) dated 31st March, 2021—Corrigendum, dt. 1-4-2021 [F. No. 450/58/2015- Cus IV (Pt)] 123 >>   
Customs : Other Statutes of Fortnight - Rate of Exchange for Conversion of Each of Foreign Currencies into Indian Rupees and vice versa—Notification No. 40/2021-Customs (N.T.), dt. 1-4-2021 [F.No. 468/01/2021-Cus.V] 123 >>   
Customs : Other Statutes of Fortnight - Continuation of Anti-Dumping duty on Imports of ‘Melamine’ originating in or exported from China PR—Notification No. 19/2021-Customs (ADD), dt. 31-3-2021 [F. No. 354/28/2004-TRU (Pt-II)] 123 >>   
Customs : Other Statutes of Fortnight - Imposition of Anti-Dumping Duty on Imports of ‘Flexible Slabstock Polyol of Molecular Weight 3000-4000’ —Notification No. 20/2021-Customs (ADD), dt. 5-4-2021 [F.No. 354/147/2020-TRU] 123 >>   
Customs : Other Statutes of Fortnight - Continuation of anti-dumping duty on imports of ‘Normal Butanol or N-Butyl Alcohol’-Regarding—Notification No. 21/2021-Customs (ADD), dt. 12-4-2021 [F. No. 354/262/2015-TRU (Pt-I)] 123 >>   
Customs : Other Statutes of Fortnight - Appointment of Customs Officers to act as a Common Adjudicating Authority—Regarding—Notification No. 24/2021-Customs (N.T./CAA/DRI), dt. 17-3-2021 [F. No. DRI/HQ-CI/50D/CAA-10/2021] 123 >>   
Customs : Other Statutes of Fortnight - Appointment of Customs Officers to act as a Common Adjudicating Authority—Regarding—Notification No. 25/2021-Customs (N.T./CAA/DRI), dt. 25-3-2021 [F. No. DRI/HQ-CI/50D/CAA-7/2021] 123 >>   
Customs : Other Statutes of Fortnight - Appointment of Customs Officers to act as a Common Adjudicating authority—Regarding—Notification No. 26/2021-Customs (N.T./CAA/DRI), dt. 30-3-2021 [F. No. DRI/HQ-CI/50D/CAA-11/2021] 123 >>   
Customs : Other Statutes of Fortnight - Following Amendments in Notification No. 10/2018-Customs (N.T./CAA/DRI) dt. 24-7-2018—Notification No. 27/2021-Customs (N.T./CAA/DRI), dt. 8-4-2021 [F. No. DRI/HQ-CI/50D/CAA-8/2018-CI] 123 >>   
Customs : Select Case Law Library - CMR Chiho Industries India (P) Ltd. v. UOI 2020 TaxPub(EX) 1031 (Guj-HC) 124 >>   
Customs : Select Case Law Library - Cong Ling v. UOI 2020 TaxPub(EX) 987 (Bom-HC) 126 >>   
Customs : Select Case Law Library - Dipak Kumar Agarwala v. Commr. of Cus. 2020 TaxPub(EX) 1043 (CESTAT-Kol) 125 >>   
Customs : Select Case Law Library - Eurotex Industries & Exports Ltd. v. CCE 2021 TaxPub(EX) 138 (CESTAT-Mum) 126 >>   
Customs : Select Case Law Library - Gateway Terminals India (P) Ltd. v. Commr. of Cus. 2021 TaxPub(EX) 104 (CESTAT-Mum) 125 >>   
Customs : Select Case Law Library - Global Ace Shipping Lines Inc. v. Office of the Pr. Commr. of Cus. & Anr. 2020 TaxPub(EX) 1090 (Bom-HC) 124 >>   
Customs : Select Case Law Library - Hindustan Petroleum Corpn. Ltd. v. CCE 2021 TaxPub(EX) 136 (CESTAT-Mum) 124 >>   
Customs : Select Case Law Library - Krishna More v. Commr. of Cus. 2020 TaxPub(EX) 1053 (CESTAT-Mum) 125 >>   
Customs : Select Case Law Library - Lalit Ganatra v. Pr. Commr. of Cus. 2021 TaxPub(EX) 133 (CESTAT-Mum) 125 >>   
Customs : Select Case Law Library - Mohammed Altaf v. Commr. of Cus. 2020 TaxPub(EX) 1037 (CESTAT-Mum) 125 >>   
Customs : Select Case Law Library - Muzaffar Ali Sheikh v. Commr. of Cus. 2021 TaxPub(EX) 105 (CESTAT-NDel) 125 >>   
Customs : Select Case Law Library - Rajesh Kumar Ishwar Parikh v. C.C. 2020 TaxPub(EX) 1086 (CESTAT-Ahd) 124 >>   
Customs : Select Case Law Library - SGI Corporation v. C.C. 2020 TaxPub(EX) 750 (CESTAT ‘WZ’-Ahd) : (2020) 372 ELT 380 (CESTAT ‘WZ’-Ahd) 124 >>   
Central Excise : Select Case Law Library - Aditya Birla Chemicals (India) Ltd. v. CCE & ST 2021 TaxPub(EX) 106 (CESTAT-Kol) 128 >>   
Central Excise : Select Case Law Library - Herrenknecht India (P) Ltd. v. Asstt. Commr. of GST & CE 2021 TaxPub(EX) 35 (Mad-HC) 130 >>   
Central Excise : Select Case Law Library - Hwashin Automative India (P) Ltd. v. Dy. CCE 2021 TaxPub(EX) 41 (Mad-HC) 129 >>   
Central Excise : Select Case Law Library - Isagro (Asia) Agrochemicals (P) Ltd. v. UOI 2021 TaxPub(EX) 44 (Guj-HC) 129 >>   
Central Excise : Select Case Law Library - MSP Sponge Iron Ltd. v. Commr. of CGST, CE & Cus. 2021 TaxPub(EX) 56 (CESTAT-Kol) 128 >>   
Central Excise : Select Case Law Library - N Ranga Rao & Sons (P) Ltd. v. CC, CE & ST 2021 TaxPub(EX) 83 (CESTAT-Bang) 129 >>   
Central Excise : Select Case Law Library - Naresh Agrawal v. CCE & ST 2021 TaxPub(EX) 65 (CESTAT-Ahd) 129 >>   
Central Excise : Select Case Law Library - Ramdev Stainless Strips (P) Ltd. v. Commr., CGST 2021 TaxPub(EX) 63 (CESTAT-NDel) 128 >>   
Central Excise : Select Case Law Library - Rashmi Metaliks Ltd. v. Commr. of CGST & CX 2021 TaxPub(EX) 112 (CESTAT-Kol) 128 >>   
Central Excise : Select Case Law Library - Reliance Industries Ltd. v. CCE & ST 2020 TaxPub(EX) 1007 (CESTAT-Mum) 130 >>   
Central Excise : Select Case Law Library - Servall Engineering Works (P) Ltd. v. CESTAT 2021 TaxPub(EX) 61 (Mad-HC) 130 >>   
Central Excise : Select Case Law Library - Sopariwala Exports (P) Ltd. v. CCE & ST 2020 TaxPub(EX) 1020 (CESTAT-Ahd) 128 >>   
Central Excise : Select Case Law Library - Texmaco Ltd. v. CCE 2021 TaxPub(EX) 46 (CESTAT-Kol) 130 >>   
Central Excise : Select Case Law Library - Tinplate Company of India Ltd. v. CCE & ST 2021 TaxPub(EX) 45 (CESTAT-Kol) 130 >>   
Central Excise : Select Case Law Library - Vinayak Agro Industries v. CCE, Cus. & ST 2021 TaxPub(EX) 114 (CESTAT-Kol) 128 >>   
VAT/CST : Select Case Law Library - Arshil Enterprise v. State of Gujarat 2021 TaxPub(VAT) 61 (Guj-HC) 132 >>   
VAT/CST : Select Case Law Library - CCT v. Atul Trading Company 2021 TaxPub(VAT) 77 (All-HC) 132 >>   
VAT/CST : Select Case Law Library - Kisan Gramodyog Sansthan v. CCT 2021 TaxPub(VAT) 74 (All-HC) 132 >>   
VAT/CST : Select Case Law Library - Maiku Lal Saligram v. CCT 2021 TaxPub(VAT) 73 (All-HC) 132 >>   
VAT/CST : Select Case Law Library - Sekar Exports (P) Ltd. v. Appellate Dy. CCT 2021 TaxPub(VAT) 71 (Mad-HC) 132 >>   
VAT/CST : Select Case Law Library - Sri Constructions v. State of Tamil Nadu 2021 TaxPub(VAT) 106 (Mad-HC) : (2021) 86 GSTR 176 (Mad) 133 >>   
VAT/CST : Select Case Law Library - State of Tamil Nadu v. Larson & Toubro Ltd. 2021 TaxPub(VAT) 70 (Mad-HC) 133 >>   
VAT/CST : Select Case Law Library - State of Tamil Nadu v. Parasakthi & Co. 2021 TaxPub(VAT) 112 (Mad-HC) 132 >>   
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