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CLL Vol-62 Issue-3, 10-May-2021
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GST : Media Library - Finance Ministry relaxes GST compliance norms 2 >>   
GST : Professionals’ Input Library - Summons Under GST Regime—CA. Divya Rathi 2 >>   
GST : Professionals’ Input Library - Inspection of Goods in Transit—Powers Thereof—CA. Jyoti Jain 6 >>   
GST : Professionals’ Input Library - Interest, Penalties and Prosecution Vis-a-vis Input Tax Credit—CA. Satyadev Purohit 9 >>   
GST : Current Statutes Library - Central Goods and Services Tax (Second Amendment) Rules, 2021—No. 07/2021-Cenrral Tax, dt. 27-4-2021 [F.No. CBEC-20/06/08/2020-GST] 13 >>   
GST : Select Case Law Library - Arasuri Transport Co. v. UOI 2021 TaxPub(GST) 401 (Guj-HC) 14 >>   
GST : Select Case Law Library - B.M. Patel & Co. v. STO 2021 TaxPub(GST) 378 (Mad-HC) 15 >>   
GST : Select Case Law Library - Commr. of CGST v. Amit Bindal 2021 TaxPub(GST) 435 (Patiala House Court) 15 >>   
GST : Select Case Law Library - Ganesh Enterprises, In re 2021 TaxPub(GST) 275 (Commissioner of CGST (Appeals)) : (2020) 42 GSTL 364 (Commissioner of CGST (Appeals)) 14 >>   
GST : Select Case Law Library - Harish Kumar Rampal v. Directorate General of GST Intelligence (DGGI) 2021 TaxPub(GST) 407 (Patiala House Court) 15 >>   
GST : Select Case Law Library - Kamal Hasan v. Dy. Commr., CGST 2021 TaxPub(GST) 277 (Commissioner of CGST (Appeals)) 15 >>   
GST : Select Case Law Library - Lupita Saluja v. DGGI & Anr. 2021 TaxPub(GST) 280 (Del-HC) 14 >>   
GST : Select Case Law Library - Navneet Singh v. Commr. of Central Tax (GST) 2021 TaxPub(GST) 391 (Patiala House Court) 15 >>   
GST : Select Case Law Library - Soumya Ranjan Kar v. State of Odisha 2021 TaxPub(GST) 402 (Ori-HC) 15 >>   
GST : Select Case Law Library - TCI Hi Ways (P) Ltd. v. Asstt. STO 2021 TaxPub(GST) 263 (Ker-HC) 14 >>   
Income Tax : Media Library - Finance Bill, 2021 : Cabinet gives ex-post facto approval for amendments to Finance Bill, 2021 18 >>   
Income Tax : Media Library - Income Tax Refunds : IT refunds worth Rs 5,649 crore issued during April 1-19; Data 18 >>   
Income Tax : Media Library - Provident Fund : EPFO net new enrolments grow nearly 20% to 1.2 million in February 18 >>   
Income Tax : Media Library - Vivad Se Vishwas Scheme : Vivad Se Vishwas scheme; Govt extends time till June 30 for making payments 18 >>   
Income Tax : Professionals’ Input Library - Procedure for Obtaining Fresh Registration under Section 12AB by Trusts and Institutions—CA. Nisha Bhandari 19 >>   
Income Tax : Professionals’ Input Library - Section 44AD : A Good Source for the Explanation of Cash Deposits & Also Making White Money by Paying Some Taxes—Akhilesh Kumar Sah 22 >>   
Income Tax : Professionals’ Input Library - Exemption from Long-term Capital Gains Under Section 54 : Key Takeaways—CA. Kavita Agarwal 24 >>   
Income Tax : Current Statutes Library - Section 80G—Deduction in respect of Donation to Specified Institutions—Maa Umiya Temple managed by Vishv Umiya Foundation at Jaspur—No. 36/2021, dt. 23-4-2021 [F.No. 176/1/2021/ ITA-I] 27 >>   
Income Tax : Current Statutes Library - Statement of Financial Transaction—Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Dividend income—Notification No. 1 of 2021, dt. 20-4-2021 27 >>   
Income Tax : Current Statutes Library - Statement of Financial Transaction—Format, Procedure and Guidelines for submission of Statement of Financial Transactions (SFT) for Interest income—Notification No. 2 of 2021, dt. 20-4-2021 31 >>   
Income Tax : Current Statutes Library - Section 10(23FE)—Exemption to Specified Income of Specified Person—Sovereign Wealth Fund—Norfund, Government of Norway Notified—No. 33/2021, dt. 19-4-2021 [F. No. 370142/6/ 2021-TPL] 34 >>   
Income Tax : Current Statutes Library - Section 10(23FE)—Exemption to Specified Income of Specified Person—Sovereign Wealth Fund—Canada Pension Plan Investment Board Private Holdings (4) Inc. Notified—No. 35/2021, dt. 22-4-2021 [F.No. 370142/38/ 2020-TPL] 38 >>   
Income Tax : Current Statutes Library - Government Extends Certain Timelines in Light of the Raging Pandemic—Press Release dt. 24-4-2021 39 >>   
Income Tax : Current Statutes Library - Income-tax (11th Amendment) Rules, 2021—Amendment of Rule 2DB-Substitution of Form No. 10BBA—No. 37/2021, dt. 26-4-2021 [F.No. 370142/28/ 2020-TPL] 39 >>   
Income Tax : Select Case Law Library - ACIT v. Rajiv R. Ahuja 2020 TaxPub(DT) 3773 (Mum-Trib) 45 >>   
Income Tax : Select Case Law Library - Ashokbhai Chinubhai Bharwad v. ITO 2020 TaxPub(DT) 3541 (Ahd ‘A’-Trib) 46 >>   
Income Tax : Select Case Law Library - Asstt. CIT v. Dr. Radhey Shyam Garg & Vice-Versa 2020 TaxPub(DT) 3412 (Jp ‘B’-Trib) 43 >>   
Income Tax : Select Case Law Library - Asstt. CIT v. Emaar MGF Construction (P) Ltd. 2020 TaxPub(DT) 2114 (Del-Trib) : (2020) 81 ITR (Trib) 30 (Del-Trib) 42 >>   
Income Tax : Select Case Law Library - Asstt. CIT v. Vishnu Apartments (P.) Ltd. 2020 TaxPub(DT) 832 (Del ‘D’-Trib) : (2020) 183 ITD 63 (Del ‘D’-Trib) 45 >>   
Income Tax : Select Case Law Library - Barat Pal Sood v. ITO 2020 TaxPub(DT) 826 (Asr-Trib) 47 >>   
Income Tax : Select Case Law Library - Boeing India (P) Ltd. v. ACIT 2020 TaxPub(DT) 3204 (Del-Trib) 49 >>   
Income Tax : Select Case Law Library - CIT v. SPL Infrastructure (P) Ltd. 2020 TaxPub(DT) 3290 (Mad-HC) : (2020) 427 ITR 213 (Mad) : (2020) 274 Taxman 292 (Mad) 49 >>   
Income Tax : Select Case Law Library - Confederation of Real Estate Developers Association of India v. ACIT 2020 TaxPub(DT) 3695 (Mum-Trib) 43 >>   
Income Tax : Select Case Law Library - Deena Asit Mehta v. Dy. CIT 2020 TaxPub(DT) 2977 (Mum-Trib) 47 >>   
Income Tax : Select Case Law Library - DIT & Anr. v. Samsung Heavy Industries Co. Ltd. 2020 TaxPub(DT) 2937 (SC) : (2020) 426 ITR 1 (SC) : (2020) 315 CTR (SC) 622 48 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Exxon Mobil Lubricants (P.) Ltd. 2020 TaxPub(DT) 3195 (Del-Trib) 49 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Rupin Hemant Banker 2020 TaxPub(DT) 3488 (Mum-Trib) 42 >>   
Income Tax : Select Case Law Library - Ejaz Akhtar v. ITO 2020 TaxPub(DT) 3648 (Del-Trib) 48 >>   
Income Tax : Select Case Law Library - Govindam Clearing Agencies (P) Ltd. v. DCIT 2020 TaxPub(DT) 3700 (Jp-Trib) 44 >>   
Income Tax : Select Case Law Library - Gurusamy Ramamurthy v. ITO 2020 TaxPub(DT) 3219 (Chenn-Trib) : (2020) 81 ITR (Trib) 9 (Chenn-Trib) 43 >>   
Income Tax : Select Case Law Library - Harvansh Chawla v. ACIT 2020 TaxPub(DT) 3424 (Del-Trib) 42 >>   
Income Tax : Select Case Law Library - Intas Lifesciences v. ACIT 2020 TaxPub(DT) 2510 (Ahd-Trib) 49 >>   
Income Tax : Select Case Law Library - ITO v. Rekha Shetty 2020 TaxPub(DT) 3213 (Chenn ‘C’-Trib) 46 >>   
Income Tax : Select Case Law Library - Jt. CIT v. Metro Tunnelling Group 2020 TaxPub(DT) 3473 (Mum-Trib) 43 >>   
Income Tax : Select Case Law Library - Juveria Begum v. ITO 2020 TaxPub(DT) 3651 (Hyd-Trib) 47 >>   
Income Tax : Select Case Law Library - Mahanadi Coalfields Ltd. v. Dy. CIT 2020 TaxPub(DT) 2487 (Ctk-Trib) 43 >>   
Income Tax : Select Case Law Library - Manjit Singh Malhi v. ACIT 2020 TaxPub(DT) 2727 (Kol-Trib) 43 >>   
Income Tax : Select Case Law Library - Morani Cars (P) Ltd. v. ITO 2020 TaxPub(DT) 3171 (Jp-Trib) 45 >>   
Income Tax : Select Case Law Library - Network Construction Company v. ACIT 2020 TaxPub(DT) 3322 (Mum-Trib) 46 >>   
Income Tax : Select Case Law Library - Pappu Ram Saran v. ITO 2020 TaxPub(DT) 3608 (Jp-Trib) 47 >>   
Income Tax : Select Case Law Library - Pr. CIT v. Mangalore Refinery & Petrochemicals Ltd. 2020 TaxPub(DT) 2615 (Bom-HC) : (2020) 426 ITR 266 (Bom) : (2020) 316 CTR (Bom) 842 45 >>   
Income Tax : Select Case Law Library - Ramlord Apparels v. Asstt. CIT 2020 TaxPub(DT) 3540 (Mum ‘D’-Trib) 44 >>   
Income Tax : Select Case Law Library - Sanmar Speciality Chemicals Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3008 (Mad-HC) 46 >>   
Income Tax : Select Case Law Library - Shambhu Dayal v. ITO 2020 TaxPub(DT) 3485 (Jp-Trib) 50 >>   
Income Tax : Select Case Law Library - Shree Anil Dev v. DCIT 2020 TaxPub(DT) 3489 (Bang-Trib) 46 >>   
Income Tax : Select Case Law Library - Siemens Ltd. v. Dy. CIT 2020 TaxPub(DT) 3326 (Mum-Trib) : (2020) 83 ITR (Trib) 131 (Mum-Trib) 49 >>   
Income Tax : Select Case Law Library - Sindhu Trade Links Ltd. v. Addl. CIT(A) 2020 TaxPub(DT) 3684 (Del-Trib) 42 >>   
Income Tax : Select Case Law Library - Symantec Asia Pacific Pte. Ltd. v. Dy. CIT 2020 TaxPub(DT) 3506 (Del-Trib) 48 >>   
Income Tax : Select Case Law Library - Texas Instruments (India) (P) Ltd. v. Addl. CIT 2020 TaxPub(DT) 2145 (Bang ‘B’-Trib) : (2020) 183 ITD 7 (Bang ‘B’-Trib) : (2020) 207 TTJ (Bang ‘B’-Trib) 586 44 >>   
Company Law/SEBI : Media Library - Companies Act, 2013 : Companies can create Covid-19 health infrastructure as CSR activity 54 >>   
Company Law/SEBI : Media Library - SEBI : Minimum 20% key AMC employee compensation to be in mutual fund units; SEBI 54 >>   
Company Law/SEBI : Media Library - SEBI : SEBI gives India Inc more time to report earnings amid second Covid-19 wave 54 >>   
Company Law/SEBI : Professionals’ Input Library - Secretarial Audit under Companies Act, 2013—Recent Changes—CA. Jyoti Jain 55 >>   
Company Law/SEBI : Professionals’ Input Library - Filing of Return in Form MGT-7—Vikas Agarwal 57 >>   
Company Law/SEBI : Professionals’ Input Library - A Note on the Companies (Accounts) Amendment Rules, 2021—CA. Jyoti Jain 58 >>   
Company Law/SEBI : Current Statutes Library - Clarification on Spending of CSR Funds for Setting-up Makeshift Hospitals and Temporary Covid Care Facilities—General Circular No. 5/2021, dtd. 22-4-2021 [E. F. No. CSR-10/9/2020-CSR-MCA] 60 >>   
Company Law/SEBI : Current Statutes Library - Relaxation on Levy of Additional Fees in Filing of Certain Forms under the Companies Act, 2013 and LLP Act 2008—General Circular No. 06/2021, dtd. 3-5-2021 [F. No. 02/01/2021-CL-V] 60 >>   
Company Law/SEBI : Current Statutes Library - Relaxation of Time for Filing Forms Related to Creation or Modification of Charges Under the Companies Act, 2013—General Circular No. 07/2021, dtd. 3-5-2021 [File No.02/01/2021-CL-V] 60 >>   
Company Law/SEBI : Current Statutes Library - Gap between two board meetings under section 173 of the Companies Act, 2013 (CA-13)—Clarification—Reg. —General Circular No. 08/2021, dtd. 3-5-2021 [F. No. 2/6/2020-CL-V] 61 >>   
Company Law/SEBI : Current Statutes Library - Clarification on Spending of CSR Funds for 'Creating Health Infrastructure for COVID care' etc.—Reg.—General Circular No. 09/2021, dtd. 5-5-2021 [E-file no. CSR-01/5/2021-CSR-MCA] 61 >>   
Company Law/SEBI : Current Statutes Library - Section 417A of The Companies Act, 2013, read with Rule 10 of The Tribunal, Appellate Tribunal and Other Authorities Rules, 2020—Notification No. S.O. 1662(E), dtd. 20-4-2021 [F. No. A-40012/1/2020-Ad.IV] 62 >>   
Company Law/SEBI : Current Statutes Library - Section 417A of The Companies Act, 2013, read with Rule 10 of The Tribunal, Appellate Tribunal and Other Authorities Rules, 2020—Notification No. S.O. 1663(E), dtd. 20-4-2021 [F. NO. A-40012/1/2020-AD.IV] 62 >>   
Company Law/SEBI : Current Statutes Library - Relaxations Relating to Procedural Matters—Issues and Listing—Circular No. SEBI/HO/CFD/DIL2/CIR/P/2021/ 552, dtd. 22-4-2021 62 >>   
Company Law/SEBI : Current Statutes Library - Alignment of Interest of Key Employees of Asset Management Companies (AMCS) with Unitholders of Mutual Fund Schemes—Circular No. SEBI/HO/IMD/IMD-I/DOF5/P/CIR/ 2021/553, dtd. 28-4-2021 63 >>   
Company Law/SEBI : Current Statutes Library - Standardizing and Strengthening Policies on Provisional Rating by Credit Rating Agencies (CRAS) For Debt Instruments—Circular No. SEBI/HO/MIRSD/ MIRSD_CRADT/P/ CIR/ 2021/ 554, dtd. 27-4-2021 64 >>   
Company Law/SEBI : Current Statutes Library - Disclosure of Only W.R.T Schemes which are Subscribed by Investor—Risk-o-Meter of Scheme and Benchmark—Circular No. SEBI/HO/IMD/IMD-II DOF3/P/CIR/2021/555, dtd. 29-4-2021 65 >>   
Company Law/SEBI : Current Statutes Library - Relaxation from Compliance with Certain Provisions of SEBI (Listing Obligations Disclosure Requirements) Regulations, 2015 due to COVID-19 Pandemic—Circular No. SEBI/HO/CFD/CMD1/P/CIR/2021/ 556, dtd. 29-4-2021 65 >>   
Company Law/SEBI : Current Statutes Library - Relaxation From Compliance with Certain Provisions of The SEBI (Listing Obligations Disclosure Requirements) Regulations, 2015—Circular No. SEBI/HO /DDHS/DDHS_DIV1/P/CIR/ 2021/557, dtd. 29-4-2021 66 >>   
Company Law/SEBI : Current Statutes Library - Addendum to SEBI Circular on Relaxation in Adherence to Prescribed Timelines Issued by SEBI due to COVID 19, dtd. 13-4-2020—Circular No. SEBI/HO/MIRSD/ RTAMB/P/CIR/ 2021/558, dtd. 29-4-2021 67 >>   
Company Law/SEBI : Current Statutes Library - Relaxation in Timelines for Compliance with Regulatory Requirements—Circular No. SEBI/HO/MIRSD/DOP/P/ CIR/2021/ 559, dtd. 29-4-2021 68 >>   
Company Law/SEBI : Current Statutes Library - Timelines for Updation of Scheme Information Document (SID) and Key Information Memorandum (KIM)—Circular No. SEBI/HO/IMD/IMD-I DOF2/P/CIR/ 2021/ 0560, dtd. 30-4-2021 69 >>   
Company Law/SEBI : Current Statutes Library - Relaxation in Timelines for Compliance with Regulatory Requirements by Debenture Trustees due to the CoVID-19 Pandemic—Circular SEBI/HO/MIRSD/CRADT /CIR/P/2021/ 561, dtd. 3-5-2021 70 >>   
Company Law/SEBI : Current Statutes Library - Securities and Exchange Board of India (Prohibition of Insider Trading) (Amendment) Regulations, 2021—Amendment In Regulation 7—Notification No. SEBI/ LAD-NRO/GN/2021/17, dtd. 26-4-2021 70 >>   
Company Law/SEBI : Current Statutes Library - Securities and Exchange Board of India (Portfolio Managers) (Second Amendment) Regulations, 2021—Amendment in Regulation 11—Notification No. SEBI/ LAD-NRO/GN/2021/16, dtd. 26-4-2021 70 >>   
Company Law/SEBI : Select Case Law Library - Department of Income Tax v. Registrar of Companies & Ors. Co. Appeal No. 110/252(3)/NCLT (Ahd) of 2019 72 >>   
Company Law/SEBI : Select Case Law Library - Ensure Insurance Brokers (P) Ltd. v. Registrar of Companies CP No. 1184/252(3)/MB-IV/2020 73 >>   
Company Law/SEBI : Select Case Law Library - In re, AF-Taab Investment Company Ltd. CA (CAA) No. 1130/MB/2020 71 >>   
Company Law/SEBI : Select Case Law Library - In re, Dhansri Estate (P) Ltd. C.A. (CAA) No. 44/BB/2020 72 >>   
Company Law/SEBI : Select Case Law Library - In re, Hotel Suba Company (P) Ltd. CA (CAA) No. 1131 (MB) of 2020 72 >>   
Company Law/SEBI : Select Case Law Library - In Re, People Combine Educational Initiatives Ltd. & Ors. C.P. (CAA) No. 11 & 230 (AMR) of 2020 connected with C.A. (CAA) No. 22/230/AMR/2019 71 >>   
Company Law/SEBI : Select Case Law Library - In re, Saurabh Advisors (P) Ltd. CA (CAA)-64 (ND)/2020 71 >>   
Company Law/SEBI : Select Case Law Library - Krishan Choudhary v. UOI & Anr. Writ C.No. 227258 of 2020 71 >>   
Company Law/SEBI : Select Case Law Library - Lakhani Footcare (P) Ltd. v. The Official Liquidator & Anr. Company Appeal No. 6/2020 74 >>   
Company Law/SEBI : Select Case Law Library - PBM Wires (P). Ltd. v. Registrar of Companies CA No. 174/252 (JPR) of 2019 73 >>   
Company Law/SEBI : Select Case Law Library - Peter Paul Pushparaj v. Registrar of Companies C.P. No. 173/BB/2020 73 >>   
Company Law/SEBI : Select Case Law Library - Pradyumankumar Dwarkadas Patel v. Bhupendrabhai Dwarkadas Patel & Ors. C.P. No. 56/NCLT/AHM/2018 and IA No. 341/2019 72 >>   
Company Law/SEBI : Select Case Law Library - RHI India (P) Ltd. v. UOI Company Appeal (AT) No. 128 of 2020 74 >>   
Company Law/SEBI : Select Case Law Library - Securities and Exchange Board of India v. Udayant Malhoutra Civil Appeal Nos. 2981 & 2982 of 2020 74 >>   
Company Law/SEBI : Select Case Law Library - Sidhant Career Concepts (P) Ltd. v. Registrar of Companies Company Appeal No. 134 (All) of 2019 73 >>   
Company Law/SEBI : Select Case Law Library - Space Case Restaurant (P) Ltd. & Ors. v. UOI & Anr. Appeal No. 409/252/ND/2019 72 >>   
Company Law/SEBI : Select Case Law Library - Sundaralingam Ramu v. Registrar of Companies CA/405/2020 73 >>   
Other Commercial/Labour Laws : Media Library - Banking : RBI to strengthen risk-based supervision of banks, NBFCs 78 >>   
Other Commercial/Labour Laws : Media Library - Banking : Banks with assets of more than Rs 15,000 crore must hire two auditors 78 >>   
Other Commercial/Labour Laws : Media Library - Banking : RBI fixes private bank MD, CEO tenures at 15 years; compliance by Oct 1 78 >>   
Other Commercial/Labour Laws : Media Library - Banking : Banks must halve their dividends to conserve capital in view of Covid; RBI 78 >>   
Other Commercial/Labour Laws : Media Library - Banking : SC refuses to stay Telangana HC order on RBI's fraud classification 79 >>   
Other Commercial/Labour Laws : Media Library - Banking : Loan moratorium; Centre asks banks to foot 'interest on interest' bill 79 >>   
Other Commercial/Labour Laws : Media Library - Chartered Accountant : ICAI to move RBI for tweaking of bank auditor appointment norms 79 >>   
Other Commercial/Labour Laws : Media Library - Insurance : IRDAI allows insurers to invest in debt instruments of InvITS and REITS 80 >>   
Other Commercial/Labour Laws : Current Statutes Library - Exim Bank's Government of India Supported Line of Credit (LOC) of USD 250 Million to Government of Republic of MOZAMBIQUE—A.P. (Dir Series 2021-2022) Circular No. 2, dtd. 29-4-2021 81 >>   
Other Commercial/Labour Laws : Current Statutes Library - Declaration of Dividends by Banks—Circular No. DOR. ACC.REC.7/21.02.067/2021-22, dtd. 22-4-2021 81 >>   
Other Commercial/Labour Laws : Current Statutes Library - Corporate Governance in Banks—Appointment of Directors and Constitution of Committees of The Board—Circular No. DOR.GOV.REC.8/29.67.001/2021-22 dtd. 26-4-2021 82 >>   
Other Commercial/Labour Laws : Current Statutes Library - Guidelines For Appointment of Statutory Central Auditors (SCAS)—Circular No. REF.NO.DOS.CO.ARG/ SEC.01/ 08.91.001/2021-22, dtd. 27-4-2021 83 >>   
Other Commercial/Labour Laws : Current Statutes Library - Priority Sector Lending (PSL)—On-lending by Small Finance Banks (SFBs) to NBFC-MFIs—RBI/2021-22/27, dtd. 5-5-2021 [FIDD.CO.Plan.BC.No.10/04.09.01/2021-22] 86 >>   
Other Commercial/Labour Laws : Current Statutes Library - Utilisation of Floating Provisions/Counter Cyclical Provisioning Buffer—RBI/2021-22/28, dtd. 5-5-2021 [DOR. STR.REC. 10/21.04.048/2021-22] 86 >>   
Other Commercial/Labour Laws : Current Statutes Library - Resolution Framework 2.0—Resolution of Covid-19 related stress of Micro, Small and Medium Enterprises (MSMEs)—RBI/2021-22/32, dtd. 5-5-2021 [DOR.STR. REC. 12/21.04.048/2021-22] 87 >>   
Other Commercial/Labour Laws : Current Statutes Library - Resolution Framework-2.0 : Resolution of Covid-19 related stress of Individuals and Small Businesses—RBI/2021-22/31, dtd. 5-5-2021 [DOR.STR.REC. 11/21. 04.048/2021-22] 87 >>   
Other Commercial/Labour Laws : Current Statutes Library - Periodic Updation of KYC—Restrictions on Account Operations for Non-Compliance—RBI/2021-22/29, dtd. 5-5-2021 [DOR. AML.REC 13/14.01.001/2021-22] 91 >>   
Other Commercial/Labour Laws : Current Statutes Library - Credit to MSME Entrepreneurs—RBI/2021-22/30, dtd. 5-5-2021 [DoR.RET.REC.09/12.01.001/2021-22] 91 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Amendment) Regulations, 2021—Amendment in Regulations 7 and 13—Notification No. IBBI/2021-22/GN/REG073, dtd. 27-4-2021 91 >>   
Other Commercial/Labour Laws : Current Statutes Library - IBBI (Model Bye-Laws and Governing Board of Insolvency Professional Agencies) (Second Amendment) Regulations, 2021—Notification No. IBBI/2021-22/GN/REG074, dtd. 27-4-2021 92 >>   
Other Commercial/Labour Laws : Current Statutes Library - Additional Time Allowed for Filing all Returns due on 31-3-2021—Circular No. IRDAI/INT/CIR/MISC/116/04/ 2021, dtd. 30-4-2021 92 >>   
Other Commercial/Labour Laws : Current Statutes Library - Investments in Debt Securities of InvITs and REITs—Circular No. IRDAI/F&I/CIR/INV/098/04/2021, dtd. 22-4-2021 93 >>   
Other Commercial/Labour Laws : Current Statutes Library - Communication of Settlement of Health Insurance Claims—Circular No. IRDAI/HLT/MISC/CIR/102/04/ 2021, DTD. 23-4-2021 93 >>   
Other Commercial/Labour Laws : Current Statutes Library - Norms on Settlement of Covid-19 Health Insurance Claims—Circular No. IRDAI/HLT/MISC/CIR/113/04/ 2021, dtd. 29-4-2021 94 >>   
Other Commercial/Labour Laws : Current Statutes Library - Facilitation by The Insurers for Cashless Services at Network Hospitals—Circular No. IRDAI/HLT/MISC/CIR/99/ 04/2021, dtd. 22-4-2021 94 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insurance Regulatory and Development Authority of India Regulations, 2021—Notification F. No. IRDAI/REG/4/176/ 2021, dtd. 20-4-2021 95 >>   
Other Commercial/Labour Laws : Current Statutes Library - Industrial Relations (Central) Recognition of NU or NC and Adjudication of Disputes of Trade Unions Rules, 2021—Notification G.S.R. 317(E), dtd. 4-5-2021 [F.No. Z-20025/26/2015-LRC] 97 >>   
Other Commercial/Labour Laws : Current Statutes Library - National Capital Territory of Delhi (Amendment) Act, 2021—Notification S.O. 1705(E)/ 2416/GI/2021, dtd. 27-4-2021 [F. No.13028/10/2019-Delhi-I] 100 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Guidelines on Standard Domestic Travel Insurance Product—IRDAI/HLT/REG/CIR/ 119/05/2021, dtd. 5-5-2021 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Jt. Director, Directorate of Enforcement v. A. Raja Crl. M.A. No. 10885 of 2020, Crl. M.A. No. 12520 of 2020 & Crl. L.P. No. 184 of 2018 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - Owner of Nishant Sales Corporation Sudhaben Bharatbhai Kothari v. State of Gujarat & Ors. R/Criminal Appeal No. 41 of 2020 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - Accessories World Car Audio (P) Ltd. v. Sony India (P) Ltd. Case No. 03 of 2020 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - Nutan Agrawal v. Uppal Chadha Hi-Tech Developers (P.) Ltd. Case No. 31 of 2020 102 >>   
Other Commercial/Labour Laws : Select Case Law Library - Shailendra Swarup v. Dy. Director, Enforcement Directorate Criminal Appeal No. 2463 of 2014 102 >>   
Other Commercial/Labour Laws : Select Case Law Library - Anurutan Textiles (P.) Ltd. v. Sarveshwar Creations (P.) Ltd. (IB) No. 1874 (ND) of 2019, CA No. 1739/C-V ‘ND’ 2020 102 >>   
Other Commercial/Labour Laws : Select Case Law Library - V.S. Varun, In re CP (IB) No. 227/BB/2019, IA No. 265/2020 102 >>   
Other Commercial/Labour Laws : Select Case Law Library - Action Barter (P) Ltd. v. Srei Equipment Finance Ltd. Company Appeal (AT) (Insolvency) No. 1434 of 2019 102 >>   
Other Commercial/Labour Laws : Select Case Law Library - Ajay Girdhar v. Insurance Regulatory & Development Authority of India W.P. (C) No. 6117 of 2020, CM Nos. 21983 & 249581 of 2020 103 >>   
Other Commercial/Labour Laws : Select Case Law Library - M.S. Marketing Enterprises (P) Ltd. v. Sri T. Venkatesh Criminal Appeal No. 1324 of 2010 103 >>   
Other Commercial/Labour Laws : Select Case Law Library - Shashi Kumar Shivanna v. Government of Karnataka Writ Petition No. 8316 of 2020 104 >>   
Other Commercial/Labour Laws : Select Case Law Library - Renaissance Infrastructure v. Parth B. Suchak Second Appeal (ST.) No.92626 of 2020 & Interim Application No. 92628 of 2020 104 >>   
Other Commercial/Labour Laws : Select Case Law Library - Dhiraj Gupta v. Delhi Metro Rail Corporation Ltd. Case No. 24 of 2020 102 >>   
Other Commercial/Labour Laws : Select Case Law Library - Kamal Dev v. State Bank of India & Ors. Cr. MP (M) No. 161 of 2020 103 >>   
Other Commercial/Labour Laws : Select Case Law Library - Ginni Industries, In re Suo Motu Case No. 05 of 2014 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - N.P.R. Finance Ltd. v. K.V. Baby No.- Crl. A. No. 259 of 2005 103 >>   
Other Commercial/Labour Laws : Select Case Law Library - P.K. Abdul Jalal v. T.K. Basheer & Co. Crl. M.C. No. 5684 of 2020 (A) 103 >>   
Other Commercial/Labour Laws : Select Case Law Library - Rajesh Agarwal v. Reserve Bank of India Writ Petition No. 19102 of 2019 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - Rohan Rajan v. Jagmeet S. Soin CRM-M No. 40532 of 2019 (O&M) 103 >>   
Customs : Media Library - Export outlook might remain robust despite second coronavirus wave 106 >>   
Customs : Media Library - India’s exports in April rise 197 per cent with growth across sectors 106 >>   
Customs : Current Statutes Library - Preliminary Report of certain search, seizure or arrest proceedings to be provided immediately by Customs Officer—No. 06/2021-Customs, dt. 19-4-2021 [F.No. 394/ 2(364)/2020-Commr (Inv-Cus)] 107 >>   
Customs : Current Statutes Library - Expediting Customs Clearances for import consignments relating to COVID 19 pandemic—Reg.—No. 07/2021-Customs, dt. 24-4-2021 [F.No. 450/117/ 2021-Cus-IV] 107 >>   
Customs : Current Statutes Library - Order dated 20.04.2021 of Hon'ble High Court of Delhi, ir WP(C) 3031/ 2020 in Rakesh Maltiotra v. Govt. of National Capital Territory of India and others—Reg.—F.No. 4507153/2017-Cus-IV, dt. 21-4-2021 107 >>   
Customs : Current Statutes Library - Certain Goods exempted from Customs Duty—Regarding—No. 27/2021-Customs, dt. 20-4-2021 [F.No. 354/3/ 2021-TRU] 108 >>   
Customs : Current Statutes Library - Certain Goods exempted from levy of Customs Duty and Health Cess—Regarding—No. 28/2021-Customs, dt. 24-4-2021 [F.No. 354/3/ 2021-TRU] 108 >>   
Customs : Current Statutes Library - Amendments in Notification No. 36/2001-Customs (N.T.), dt. 3-8-2001—No. 42/2021-Customs (N.T.), dt. 15-4-2021 [F.No. 467/01/2021-Cus-V] 109 >>   
Customs : Current Statutes Library - Rate of Exchange for conversion of each of the foreign currencies into Indian currency and vice versa—No. 43/2021-Customs (N.T.), dt. 15-4-2021 [F.No. 468/01/ 2021-Cus.V] 110 >>   
Customs : Current Statutes Library - Sea Cargo Manifest and Transhipment (Second Amendment) Regulations, 2021—No. 44/2021-Customs (NT.), dt. 15-4-2021 [F.No. 450/58/2015- Cus IV(Pt)] 111 >>   
Customs : Current Statutes Library - Imposition of anti-dumping duty on imports of 'Barium Carbonate'—No. 22/2021-Customs (ADD), dt. 15-4-2021 [F.No. 354/21/2010-TRU (Pt-II)] 111 >>   
Customs : Current Statutes Library - Imposition of definitive anti-dumping duty imposed on 'Nylon Filament Yarn (multi¬filament)'—No. 23/2021-Customs (ADD), dt. 20-4-2021 [F.No. 354/326/2018-TRU (Pt.-I)] 112 >>   
Customs : Current Statutes Library - Imposition of anti-dumping duty on imports of 'Polytetrafluoroethylene (PTFE)'—No. 24/2021-Customs (ADD), dt. 26-4-2021 [F.No. 354/113/2020-TRU] 112 >>   
Customs : Current Statutes Library - Imposition of Anti-Dumping duty on imports of 'Polytetrafluoroethylene (PTFE)'—No. 25/2021-Customs (ADD), dt. 26-4-2021 [F.No. 354/113/2020-TRU] 114 >>   
Customs : Select Case Law Library - B.B.M. Impex (P) Ltd. v. Commr. of Cus. 2021 TaxPub(EX) 128 (CESTAT-NDel) 115 >>   
Customs : Select Case Law Library - Balanagu Naga Venkata Raghavendra v. Commr. of Cus. 2021 TaxPub(EX) 170 (CESTAT-Hyd) 116 >>   
Customs : Select Case Law Library - Cochin Air Cargo Clearing House v. Commr. of Cus. 2021 TaxPub(EX) 150 (CESTAT-Bang) 117 >>   
Customs : Select Case Law Library - Commr. of Cus. (Prev.) v. Anutham Exim (P) Ltd. 2021 TaxPub(EX) 148 (CESTAT-Kol) 117 >>   
Customs : Select Case Law Library - DS Cargo Agency v. Commr. of Cus. 2021 TaxPub(EX) 151 (CESTAT-NDel) 117 >>   
Customs : Select Case Law Library - DVS Industries (P) Ltd. v. Commr. of Cus. 2021 TaxPub(EX) 140 (CESTAT-Mum) 117 >>   
Customs : Select Case Law Library - Nevinnomyssky Azot v. Designated Authority Directorate 2021 TaxPub(EX) 159 (CESTAT-NDel) 116 >>   
Customs : Select Case Law Library - Raj & Company v. UOI 2021 TaxPub(EX) 162 (Guj-HC) 116 >>   
Customs : Select Case Law Library - Resource Reutilization Ltd. v. UOI & Ors. 2021 TaxPub(EX) 163 (P&H-HC) 116 >>   
Customs : Select Case Law Library - Transpeed Logistics (P) Ltd. v. Commr. of Cus. 2021 TaxPub(EX) 166 (CESTAT-NDel) 117 >>   
Customs : Select Case Law Library - Unitech Enterprises v. Cus., Excise & Service Tax Appellate Tribunal 2021 TaxPub(EX) 167 (Mad-HC) 116 >>   
Customs : Select Case Law Library - UOI v. Black Gold Technologies 2021 TaxPub(EX) 129 (Mad-HC) 115 >>   
Central Excise : Select Case Law Library - Caparo Engineering India Ltd. v. Commr. of CGST & CE 2021 TaxPub(EX) 126 (CESTAT-NDel) 119 >>   
Central Excise : Select Case Law Library - CCT & CE v. CEAT Ltd. 2021 TaxPub(EX) 227 (Bom-HC) 119 >>   
Central Excise : Select Case Law Library - Cebon Apparels (P) Ltd. v. CCE 2021 TaxPub(EX) 107 (Guj-HC) 119 >>   
Central Excise : Select Case Law Library - Commr. of GST & CE v. The Glovis India (P) Ltd. 2021 TaxPub(EX) 111 (Mad-HC) 120 >>   
Central Excise : Select Case Law Library - Dalmia Cements (Bharat) Ltd. v. Cus., Ex. & S.T. 2021 TaxPub(EX) 108 (Mad-HC) 119 >>   
Central Excise : Select Case Law Library - Enpay Transformer Components India (P) Ltd. v. CCE & ST 2021 TaxPub(EX) 230 (CESTAT-Ahd) 120 >>   
Central Excise : Select Case Law Library - Gyscoal Alloys Ltd. v. UOI 2021 TaxPub(EX) 232 (Guj-HC) 118 >>   
Central Excise : Select Case Law Library - Joshi Technologies International v. UOI 2021 TaxPub(EX) 115 (Guj-HC) 119 >>   
Central Excise : Select Case Law Library - Raghvendra Mishra v. CCE 2020 TaxPub(EX) 891 (CESTAT, Regional Bench Allahabad) : (2020) 373 ELT 690 (CESTAT, Regional Bench Allahabad) 119 >>   
Central Excise : Select Case Law Library - Shri Krishna Agencies v. Asstt. CCE 2020 TaxPub(EX) 897 (Del-HC) : (2020) 39 GSTL 265 (Del) 118 >>   
VAT/CST : Select Case Law Library - Kluber Lubrication (India) (P) Ltd. v. Addl. CCT 2021 TaxPub(VAT) 62 (Karn-HC) 122 >>   
VAT/CST : Select Case Law Library - Noyyal Common Effluent Treatment Company Ltd. v. Asstt. Commr. (CT) 2021 TaxPub(VAT) 102 (Mad-HC) 121 >>   
VAT/CST : Select Case Law Library - Rajeshkumar Chandulal Modh v. State of Gujarat 2021 TaxPub(VAT) 103 (Guj-HC) 122 >>   
VAT/CST : Select Case Law Library - Saurashtra Ferrous (P). Ltd. v. STO 2021 TaxPub(VAT) 105 (Guj-HC) 122 >>   
VAT/CST : Select Case Law Library - Sudhir Crane Services (P) Ltd. v. Asstt. Commr. (CT) 2021 TaxPub(VAT) 109 (Mad-HC) 122 >>   
VAT/CST : Select Case Law Library - Taher Ali Industries and Project (P) Ltd. v. CTO 2021 TaxPub(VAT) 110 (Mad-HC) 122 >>   
VAT/CST : Select Case Law Library - Vihabhai Shivdas Patel v. CTO 2021 TaxPub(VAT) 113 (Guj-HC) 122 >>   
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