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CLL Vol-64 Issue-6, 26-Dec-2021
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GST : Media Library - At Rs 1.31 trn, India's Nov GST collection second-highest in a month yet 1 >>   
GST : Professionals’ Input Library - Input Tax Credit vis-a-vis Job Work—CA. Satyadev Purohit 2 >>   
GST : Professionals’ Input Library - ITC on Promotional Schemes—Akash Phophalia 4 >>   
GST : Professionals’ Input Library - GST on Crypto Currency—CA. L. Venkataramanan 6 >>   
GST : Current Statutes Library - Central Goods and Services Tax (Ninth Amendment) Rules, 2021—Notification No. 37/2021–Central Tax, dtd. 1-12-2021 [F. No.CBIC-20006/32/2021-GST] 8 >>   
GST : Select Case Law Library - Afzal Hanif Nagaria v. UOI & Anr. 2021 TaxPub(GST) 1284 (Bom-HC) 12 >>   
GST : Select Case Law Library - Ashiana Manglam Builders v. Dy. Commr. of CGST 2021 TaxPub(GST) 1289 (Commissioner of CGST (Appeals)) 10 >>   
GST : Select Case Law Library - Ayyanar Steel Trading v. STO 2021 TaxPub(GST) 1425 (Mad-HC) 11 >>   
GST : Select Case Law Library - Cholan Super Market v. The Superintendent of GST & CE 2021 TaxPub(GST) 1422 (Mad-HC) 12 >>   
GST : Select Case Law Library - Dev Adania v. State of Maharashtra 2021 TaxPub(GST) 1292 (Sessions Court- Greater Mumbai) 12 >>   
GST : Select Case Law Library - Excellency Services v. UOI 2021 TaxPub(GST) 1294 (Bom-HC) 10 >>   
GST : Select Case Law Library - FR Trade Links v. STO 2021 TaxPub(GST) 1154 (Ker-HC) 10 >>   
GST : Select Case Law Library - HEC India LLP v. Commr. of GST & CE 2021 TaxPub(GST) 1401 (Mad-HC) 12 >>   
GST : Select Case Law Library - In Re : Chennai Metropolitan Water Supply & Sewerage Board 2021 TaxPub(GST) 1317 (AAR- TN) : (2021) 85 GST 365 (AAR- TN) : (2021) 49 GSTL 41 (AAR- TN) 11 >>   
GST : Select Case Law Library - In Re : Vishnu Avtar Methi 2021 TaxPub(GST) 1391 (Commissioner of GST (Appeals)) : (2021) 52 GSTL 250 (Commissioner of GST (Appeals)) 10 >>   
GST : Select Case Law Library - India Cements Ltd. v. Union of India 2021 TaxPub(GST) 1314 (Raj-HC) : (2021) 50 GSTL 171 (Raj) 12 >>   
GST : Select Case Law Library - Jaspal Singh Chawala, In re 2021 TaxPub(GST) 1122 (Commissioner of CGST (Appeals)- JP) : (2021) 49 GSTL 90 (Commissioner of CGST (Appeals)- JP) 9 >>   
GST : Select Case Law Library - Kuppan Gounder P.G. Natarajan v. Directorate General of GST Intelligence 2021 TaxPub(GST) 1301 (Mad-HC) 9 >>   
GST : Select Case Law Library - Lionel Anthony Velloz v. State of Maharashtra 2021 TaxPub(GST) 1302 (Sessions Court- Greater Mumbai) 12 >>   
GST : Select Case Law Library - Manoj Vijay v. UOI 2021 TaxPub(GST) 1163 (Raj-HC) 11 >>   
GST : Select Case Law Library - Maruti Castings v. UOI 2021 TaxPub(GST) 1307 (Raj-HC) 10 >>   
GST : Select Case Law Library - Matrix Engineers v. UOI & Ors. 2021 TaxPub(GST) 914 (Del-HC) 10 >>   
GST : Select Case Law Library - Monopoly Innovations (P) Ltd. v. UOI & Ors. 2021 TaxPub(GST) 1447 (Bom-HC) : (2021) 94 GSTR 116 (Bom) 11 >>   
GST : Select Case Law Library - National Enterprises v. UOI 2021 TaxPub(GST) 1165 (Pat-HC) 9 >>   
GST : Select Case Law Library - Neeraj Karande v. Directorate General of GST Intelligence 2021 TaxPub(GST) 1177 (Telangana High Court-HC) 12 >>   
GST : Select Case Law Library - Priyanka Sharma v. Asstt. Commr., CGST 2021 TaxPub(GST) 1450 (Commissioner of CGST (Appeals)) 12 >>   
GST : Select Case Law Library - S.S. Offshore (P) Ltd. v. UOI & Ors. 2021 TaxPub(GST) 1171 (Bom-HC) 11 >>   
GST : Select Case Law Library - Sahil Enterprises v. UOI 2021 TaxPub(GST) 1445 (Tripura High Court-HC) 9 >>   
GST : Select Case Law Library - Shashikant Singh v. UOI 2021 TaxPub(GST) 1444 (Pat-HC) 11 >>   
GST : Select Case Law Library - Subhash Kumar Singh v. State of Assam 2021 TaxPub(GST) 1442 (Gau-HC) 12 >>   
GST : Select Case Law Library - Vikas Bansal v. UOI 2021 TaxPub(GST) 1443 (Gau-HC) 11 >>   
Income Tax : Media Library - Income Tax : Net income tax mop-up in FY22 at Rs 7.4 trn, Rajya Sabha informed 14 >>   
Income Tax : Media Library - Income Tax Refunds : CBDT issues refunds of Rs 1.37 trillion to 12.7 million taxpayers 14 >>   
Income Tax : Media Library - Income Tax Returns : Over 30 million income tax returns for current fiscal year filed; FinMin 14 >>   
Income Tax : Media Library - Tax Disputes : Vedanta group entities withdraw multiple tax disputes with Indian govt 15 >>   
Income Tax : Professionals’ Input Library - Taxation of Transactions in Shares And Mutual Funds—CA. Manoj Gupta 15 >>   
Income Tax : Professionals’ Input Library - Adjustment of Debenture Redemption Reserve—Whether Required While Computing Book Profit Under Section 115JB—CA. Nisha Bhandari 30 >>   
Income Tax : Professionals’ Input Library - Whether Penalty Proceedings are Distinct From Assessment Proceedings?—Akhilesh Kumar Sah 32 >>   
Income Tax : Current Statutes Library - Section 135A—Faceless Inquiry—e-Verification Scheme, 2021—Notification No. 137/2021, dtd. 13-12-2021 [F.No. 370142/57/2021-TPL(Part-I)] 34 >>   
Income Tax : Current Statutes Library - Section 80C(2)(xii)—Notified Annuity Plan—Jeevan Akshay-VII Plan of the Life Insurance Corporation of India—Notification No. 134/2021, dtd. 6-12-2021 [F. No. 178/4/2021-ITA-I] 37 >>   
Income Tax : Current Statutes Library - DTAA between India and Kyrgyz—Amendment Thereof—Notification No. 135/2021, dtd. 8-12-2021 [F. No. 503/07/95-FTD-II] 37 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Search Operations in Rajasthan—Press Release, dtd. 1-12-2021 38 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Search Operations on a Real Estate Group in Mumbai and Navi Mumbai Region of Maharashtra—Press Release, dtd. 2-12-2021 39 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Search Operations in Pune, Maharashtra—Press Release, dtd. 2-12-2021 39 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Search Operations in Madhya Pradesh—Press Release, dtd. 3-12-2021 39 >>   
Income Tax : Current Statutes Library - More than 3 crore Income Tax Returns Filed on the New e-Filing Portal of the Income Tax Department; Taxpayers who are yet to File their ITRs for AY 2021-22 Advised to File at the Earliest—Press Release, dtd. 5-12-20 40 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Search Operations in Delhi—Press Release, dtd. 6-12-2021 40 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Search Operations in West Bengal—Press Release, dtd. 6-12-2021 40 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Search Operations in Gujarat—Press Release, dtd. 7-12-2021 41 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Search Operations in Tamil Nadu—Press Release, dtd. 7-12-2021 41 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Search Operations in Gujarat—Press Release, dtd. 10-12-2021 41 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Search Operations in West Bengal—Press Release, dtd. 10-12-2021 42 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Searches in Karnataka —Press Release, dtd. 14-12-2021 42 >>   
Income Tax : Current Statutes Library - Income Tax Department Conducts Searches in Mumbai —Press Release, dtd. 15-12-2021 43 >>   
Income Tax : Current Statutes Library - Income Tax (33rd Amendment) Rules, 2021—Insertion of New Rule 21AK—Notification No. 136/2021, dtd. 10-12-2021 [F. No. 370142/53/2021-TPL (Part-II)] 43 >>   
Income Tax : Select Case Law Library - ACIT v. Marks & Spencer Reliance India (P) Ltd. 2020 TaxPub(DT) 908 (Mum ‘D’-Trib) 48 >>   
Income Tax : Select Case Law Library - Akshay Colour Dyeing (P) Ltd. v. ITO 2021 TaxPub(DT) 285 (Bang-Trib) 49 >>   
Income Tax : Select Case Law Library - Ashok Vadilal Patel v. ITO 2021 TaxPub(DT) 641 (Ahd-Trib) 47 >>   
Income Tax : Select Case Law Library - Asus India (P) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 4235 (Mum-Trib) : (2020) 208 TTJ (Mum-Trib) 1 50 >>   
Income Tax : Select Case Law Library - Bhupendra K. Pathak v. ITO 2021 TaxPub(DT) 904 (Pune-Trib) 50 >>   
Income Tax : Select Case Law Library - CIT v. Sri Vasavi Gold & Bullion (P) Ltd. 2021 TaxPub(DT) 263 (Mad-HC) : (2021) 278 Taxman 352 (Mad) 52 >>   
Income Tax : Select Case Law Library - Deloitte Haskins & Sells v. Asstt. CIT 2021 TaxPub(DT) 682 (Del-Trib) : (2021) 86 ITR (Trib) 121 (Del-Trib) 45 >>   
Income Tax : Select Case Law Library - Dipak Ratnabhai Patel v. ITO 2021 TaxPub(DT) 453 (Guj-HC) : (2021) 431 ITR 548 (Guj) : (2021) 278 Taxman 42 (Guj) 50 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Brundavan Construction 2021 TaxPub(DT) 981 (Bang-Trib) 50 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Harman Connected Services Corporation (P) Ltd. 2021 TaxPub(DT) 2159 (Bang-Trib) 48 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Kenmore Vikas India (P) Ltd. 2020 TaxPub(DT) 4039 (Del-Trib) 44 >>   
Income Tax : Select Case Law Library - Fox Network Group Singapore Pte. Ltd. v. Asstt. CIT 2021 TaxPub(DT) 558 (Del-Trib) 44 >>   
Income Tax : Select Case Law Library - IL & FS Transportation Networks Ltd. v. Addl. CIT 2021 TaxPub(DT) 948 (Mum-Trib) 44 >>   
Income Tax : Select Case Law Library - ITO v. Parth Traders 2021 TaxPub(DT) 34 (Mum-Trib) 47 >>   
Income Tax : Select Case Law Library - ITO v. Supergold Properties (P) Ltd. 2020 TaxPub(DT) 4581 (Mum-Trib) 47 >>   
Income Tax : Select Case Law Library - Jadhav Kangralkar Builders v. Asstt. CIT 2020 TaxPub(DT) 4515 (Pune-Trib) 46 >>   
Income Tax : Select Case Law Library - JV of Kiran Infra Engineers Ltd. v. ITO 2021 TaxPub(DT) 537 (Jp-Trib) 49 >>   
Income Tax : Select Case Law Library - Kapil Dev Ranwan v. Dy. CIT 2020 TaxPub(DT) 4558 (Del ‘D’-Trib) 48 >>   
Income Tax : Select Case Law Library - Kashmir Road Lines v. Dy. CIT 2021 TaxPub(DT) 232 (Asr-Trib) : (2021) 186 ITD 454 (Asr-Trib) 51 >>   
Income Tax : Select Case Law Library - Leela Devi v. ITO 2021 TaxPub(DT) 732 (Del-Trib) 47 >>   
Income Tax : Select Case Law Library - Mayur Corporation v. ITO 2021 TaxPub(DT) 475 (Gau-Trib) 46 >>   
Income Tax : Select Case Law Library - MRC Transolutions (P) Ltd. v. Asstt. CIT 2021 TaxPub(DT) 724 (Pune-Trib) 45 >>   
Income Tax : Select Case Law Library - Pr. CIT v. Lenovo India (P) Ltd. 2021 TaxPub(DT) 970 (Karn-HC) : (2021) 433 ITR 117 (Karn) : (2021) 280 Taxman 72 (Karn) 45 >>   
Income Tax : Select Case Law Library - Preksha Textiles (P) Ltd. v. ITO 2020 TaxPub(DT) 4336 (Ahd-Trib) 50 >>   
Income Tax : Select Case Law Library - Ratnesh Metal Industries (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 2154 (Ahd-Trib) 47 >>   
Income Tax : Select Case Law Library - Sai Mirra Innopharm (P) Ltd. v. ITO 2021 TaxPub(DT) 833 (Chenn-Trib) : (2021) 87 ITR (Trib) 235 (Chenn-Trib) 45 >>   
Income Tax : Select Case Law Library - Sushma Bansal v. Dy. CIT 2021 TaxPub(DT) 471 (Chd-Trib) 44 >>   
Income Tax : Select Case Law Library - Tata Elxsi Ltd. v. Jt. CIT 2020 TaxPub(DT) 4556 (Bang ‘C’-Trib) 48 >>   
Income Tax : Select Case Law Library - Tata Sky Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3947 (Mum-Trib) : (2020) 208 TTJ (Mum-Trib) 194 44 >>   
Income Tax : Select Case Law Library - Telstra Singapore Pte. Ltd. v. Dy. CIT 2020 TaxPub(DT) 4226 (Del-Trib) 48 >>   
Income Tax : Select Case Law Library - Yashodha Motors (P) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 4513 (Chd-Trib) 46 >>   
Company Law/SEBI : Media Library - Corporate Affairs : Companies raised Rs 52,759 cr from IPOs till October this fiscal; FM 54 >>   
Company Law/SEBI : Media Library - SEBI : SEBI to put a leash on third-party algo providers, to build a new framework 54 >>   
Company Law/SEBI : Media Library - SEBI : SEBI amends delisting rules to make M&A transactions more convenient 55 >>   
Company Law/SEBI : Professionals’ Input Library - Vignette from the Companies Act, 2013 relating to Condonation of Delay—Pragya Bhandari 55 >>   
Company Law/SEBI : Current Statutes Library - Clarification of Holding of Annual General Meeting (AGM) through Video Conference (VC) or other Audio Visual Means (OAVM)—General Circular No. 19/2021 [F.No. Policy-17/57/2021-CL-MCA], dtd. 8-12-2021 57 >>   
Company Law/SEBI : Current Statutes Library - Clarification on Passing of Ordinary and Special Resolutions by the Companies under the Companies Act, 2013, read with Rules made there under on Account of Covid-19—Extention of Timeline—General Circular No. 2 57 >>   
Company Law/SEBI : Current Statutes Library - Clarification of Holding of Annual General Meeting (AGM) through video Conference (VC) or other Audio Visual Means (OAVM)—General Circular No. 21/2021 [F.No. Policy-17/57/2021-CL-MCA], dtd. 14-12-2021 57 >>   
Company Law/SEBI : Current Statutes Library - Publishing Investor Charter and Disclosure of Investor Complaints by Stock Brokers on Their Websites—Circular No. SEBI/HO/MIRSD/DOP/P/CIR/2021/ 676, dtd. 2-12-2021 57 >>   
Company Law/SEBI : Current Statutes Library - Publishing Investor Charter and Disclosure of Investor Complaints by Mutual Funds on Their Websites and AMFI Website—Circular No. SEBI/HO/IMD-II/IMD-II_ DOF10/P/CIR/2021/00677, dtd. 10-12-2021 58 >>   
Company Law/SEBI : Current Statutes Library - Transaction in Corporate Bonds Through Request for Quote Platform by Portfolio Management Services (PMS)—Circular No. SEBI/HO/IMD/IMD-I/DOF1/P/CIR/ 2021/678, dtd. 9-12-2021 58 >>   
Company Law/SEBI : Current Statutes Library - Clarification Regarding Amendment to SEBI (Portfolio Managers) Regulations, 2020—Circular No. SEBI/HO/ IMD/IMD-I/DOF1/P/CIR/ 2021/0000000679, dtd. 10-12-2021 59 >>   
Company Law/SEBI : Current Statutes Library - Publishing of Investor Charter and Disclosure of Investor Complaints by Portfolio Managers on Their Websites—Circular No. SEBI/HO/IMD/IMD-II_DOF7/P/ CIR/2021/681, dtd. 10-12-2021 59 >>   
Company Law/SEBI : Current Statutes Library - Publishing Investor Charter and Disclosure of Complaints by AIFS—Circular No. SEBI/HO/IMD/IMD-I/ DOF9/P/CIR/2021/682, dtd. 10-12-2021 60 >>   
Company Law/SEBI : Current Statutes Library - Circular on Mutual Funds—Circular No. SEBI/HO/IMD/ DF2/CIR/P/2021/ 683, dtd. 10-12-2021 60 >>   
Company Law/SEBI : Current Statutes Library - Publishing of Investor Charter and Disclosure of Investor Complaints by Research Analysts on Their Websites/Mobile Applications—Circular No. SEBI/HO/IMD/ IMD-II CIS/P/CIR/2021/0685, dtd 13-12-2021 62 >>   
Company Law/SEBI : Current Statutes Library - Publishing Investor Charter and Disclosure of Investor Complaints by Investment Advisers on Their Websites/Mobile Applications—Circular No. SEBI/HO/IMD/ IMD-II CIS/P/CIR/2021/0686, dtd. 13-12-2021 62 >>   
Company Law/SEBI : Current Statutes Library - Clarifications with Respect to Circular dated November 03, 2021, on 'Common and Simplified Norms for Processing Investors Service Request by RTAS and Norms for Furnishing PAN, Kyc Details and Nomination'—Circu 63 >>   
Company Law/SEBI : Current Statutes Library - Cut-off Time for Generation of last Risk Parameter File (RPF) for Client’s Margin Collection Purpose and Modification in Framework to Enable Verification of Upfront Collection of Margins from Clients in Commod 63 >>   
Company Law/SEBI : Current Statutes Library - Revision to Operational Circular for issue and Listing of Non-Convertible Securities, Securitised Debt Instruments, Security Receipts, Municipal Debt Securities and Commercial Paper—Circular SEBI/HO/DDHS/P/ CI 64 >>   
Company Law/SEBI : Current Statutes Library - Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Third Amendment) Regulations, 2021—Amendment in Regulations 2, 7, 8, 10, 15 and 22; Substitution of Regulation 5A—Notif 64 >>   
Company Law/SEBI : Current Statutes Library - Request for Informal Guidance by way of an Interpretive Letter under the SEBI (Informal Guidance) Scheme. 2003 in Connection to in Connection with SEBI (Listing Obligations and Disclosure Requirements) Regulat 67 >>   
Company Law/SEBI : Current Statutes Library - SEBI Constitutes Advisory Committee for Leveraging Regulatory and Technology Solutions (Alerts)'—Press Release No. 35/2021, dtd. 14-12-2021 69 >>   
Company Law/SEBI : Select Case Law Library - Edreams Edusoft (P) Ltd. v. India Visual Learning Ltd. 2021 TaxPub(CL) 1797 (NCLT-Bengaluru) 71 >>   
Company Law/SEBI : Select Case Law Library - Embassy Office Ventures (P) Ltd. v. Vikas Telecom (P) Ltd. 2021 TaxPub(CL) 1802 (NCLT-Bengaluru) 71 >>   
Company Law/SEBI : Select Case Law Library - Ever Shine Appliances (P) Ltd. v. Crystal Interior Products (P) Ltd. 2021 TaxPub(CL) 1812 (NCLT-Ahd) 70 >>   
Company Law/SEBI : Select Case Law Library - Excelsource International (P) Ltd. v. Cool N Care Technologies (P) Ltd. & Ors. 2021 TaxPub(CL) 1811 (NCLT-Ahd) 70 >>   
Company Law/SEBI : Select Case Law Library - Florind Shoes (P) Ltd. v. Florind Upper (P) Ltd. & Ors. 2021 TaxPub(CL) 1807 (NCLT-Chennai) 71 >>   
Company Law/SEBI : Select Case Law Library - Geojit Investment Services Ltd. v. Geojit Financial Services Ltd. 2021 TaxPub(CL) 168 (NCLT-Kochi) 71 >>   
Company Law/SEBI : Select Case Law Library - ITO v. Registrar of Companies, NCT of Delhi & Haryana & Ors. 2021 TaxPub(CL) 1950 (NCLT-New Delhi) 72 >>   
Company Law/SEBI : Select Case Law Library - M. Geethalakshmi v. Registrar of Companies 2021 TaxPub(CL) 1978 (NCLT-Chennai) 72 >>   
Company Law/SEBI : Select Case Law Library - Maramon Hotel & Resort (P) Ltd., In re 2021 TaxPub(CL) 1799 (NCLT-Kochi) 69 >>   
Company Law/SEBI : Select Case Law Library - P.J. Mathews v. I. Guruchandrika Builders & Property (P) Ltd. 2021 TaxPub(CL) 1954 (NCLT-Kochi) 72 >>   
Company Law/SEBI : Select Case Law Library - Pankaj Virendra Gupta v. Authentic Restaurants (P) Ltd. & Ors. 2021 TaxPub(CL) 1949 (NCLT-Chd) 72 >>   
Company Law/SEBI : Select Case Law Library - Pravir Kumar Roy v. Bogidhola Tea & Trading Co. (P) Ltd. & Ors. 2021 TaxPub(CL) 1888 (NCLT-Guwahati) : (2021) 226 Comp.Cas 641 (NCLT-Guwahati) : (2021) 168 SCL 296 (NCLT-Guwahati) 69 >>   
Company Law/SEBI : Select Case Law Library - Primesec Investments Ltd. & Ors. v. Prime Securities Ltd. 2021 TaxPub(CL) 1974 (NCLT-Mumbai) 70 >>   
Company Law/SEBI : Select Case Law Library - Rajan Vijayaraghavan v. Registrar of Companies 2021 TaxPub(CL) 1531 (NCLT- Chn) 72 >>   
Company Law/SEBI : Select Case Law Library - Rameshwaram Laboratories (P) Ltd. v. Shivsathi Commercial Ltd. 2021 TaxPub(CL) 1952 (NCLT-Kolkata) 71 >>   
Company Law/SEBI : Select Case Law Library - Silversand Distributors Ltd. & Ors., In re 2021 TaxPub(CL) 1785 (NCLT-Kolkata) 71 >>   
Company Law/SEBI : Select Case Law Library - Union of India, MCA v. Delhi Gymkhana Club Ltd. 2021 TaxPub(CL) 1903 (NCLT- New Delhi) : (2021) 2 CLJ 480 (NCLT-New Delhi) 72 >>   
Company Law/SEBI : Select Case Law Library - Zacharia Maramkandathil Mohan & Ors. v. UOI 2021 TaxPub(CL) 1958 (Ker-HC) : (2021) 227 Comp.Cas 447 (Ker) : (2021) 168 SCL 336 (Ker) 69 >>   
Other Commercial/Labour Laws : Media Library - Banking : Scheduled payment banks, SFBs to do government agency business: RBI 75 >>   
Other Commercial/Labour Laws : Media Library - Banking : RBI to have on-device wallets in UPI apps for small-ticket transactions 75 >>   
Other Commercial/Labour Laws : Media Library - Banking : RBI to soon float paper on reasonableness of charges on digital payments 75 >>   
Other Commercial/Labour Laws : Media Library - Banking : Banks can infuse capital in overseas branches without RBI approval 75 >>   
Other Commercial/Labour Laws : Media Library - Banking : Need to ensure safety of CBDCs before introduction: RBI Governor 76 >>   
Other Commercial/Labour Laws : Media Library - Banking : Over 55% Jan Dhan account holders are women: Finance Ministry 76 >>   
Other Commercial/Labour Laws : Media Library - Banking : Rs 26,697 cr lying in dormant accounts of banks: FM Sitharaman 76 >>   
Other Commercial/Labour Laws : Media Library - Crypto Currencies : Banning of crypto poses challenges: IMF chief economist Gita Gopinath 76 >>   
Other Commercial/Labour Laws : Media Library - Crypto Currencies : Global effort needed to regulate tech like cryptocurrency: FM Sitharaman 77 >>   
Other Commercial/Labour Laws : Media Library - IBC : IBBI empowers adjudicating authority to pick IPs from panel to curb delays 77 >>   
Other Commercial/Labour Laws : Media Library - Insurance : 'Have health-care watchdog or let us regulate it,' says IRDAI member 77 >>   
Other Commercial/Labour Laws : Media Library - LEI : RBI enforces 20-digit LEI for cross-border deals above Rs 50 crore 78 >>   
Other Commercial/Labour Laws : Professionals’ Input Library - Amendments for Developing/Regulating Accounting-Audit-Secretarial profession in India—Srivatsan Ranganathan 78 >>   
Other Commercial/Labour Laws : Professionals’ Input Library - Could State Governments Provide Exemption to Ongoing Projects from RERA Registration Beyond Prescribed Limit—An Analysis—Pragya Bhandari 80 >>   
Other Commercial/Labour Laws : Professionals’ Input Library - Pre-Packaged Insolvency Resolution Scheme : Bird’s Eye View—Pragya Lalwani 82 >>   
Other Commercial/Labour Laws : Current Statutes Library - External Commercial Borrowings (ECB) and Trade Credits (TC) Policy—Changes Due to Libor Transition—A.P. (DIR Series 2021-22) Circular No. 19, dtd. 8-12-2021 84 >>   
Other Commercial/Labour Laws : Current Statutes Library - Introduction of Legal Entity Identifier for Cross-Border Transactions—A.P. (DIR Series 2021-22) Circular No. 20, dtd. 10-12-2021 85 >>   
Other Commercial/Labour Laws : Current Statutes Library - General Permission for Infusion of Capital in Overseas Branches and Subsidiaries and Retention/ Repatriation/Transfer of Profits in These Centres by Banks Incorporated in India—Circular No. DOR.CAP 85 >>   
Other Commercial/Labour Laws : Current Statutes Library - Section 24 of The Banking Regulation Act, 1949—Maintenance of Statutory Liquidity Ratio (SLR)—Marginal Standing Facility (MSF)—Return to The Normal Dispensation—Circular No. DOR.RET.REC.73/ 12.01.0 86 >>   
Other Commercial/Labour Laws : Current Statutes Library - Prompt Corrective Action (PCA) Framework For Non-Banking Financial Companies (NBFCS)—Circular No. DOS.CO.PPG.SEC.7/11.01.005/ 2021-22, dtd. 14-12-2021 86 >>   
Other Commercial/Labour Laws : Current Statutes Library - Government Agency Business Arrangement—Appointment of Scheduled Private Sector Banks as Agency Banks of Reserve Bank of India (RBI)—Circular No. CO.DGBA.GBD.NO.S1112/42-01-033/2021-22 dtd. 15-12-20 87 >>   
Other Commercial/Labour Laws : Current Statutes Library - Monetary Policy Statement, 2021-22—Resolution of the Monetary Policy Committee (MPC)—Press Release, 2021-2022/1322, dtd. 8-12-2021 87 >>   
Other Commercial/Labour Laws : Current Statutes Library - Governor’s Statement—Press Release, 2021-2022/1321, dtd. 8-12-2021 89 >>   
Other Commercial/Labour Laws : Current Statutes Library - Statement on Developmental and Regulatory Policies—Press Release 2021-2022/1323, dtd. 08-12-2021 93 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insolvency Professionals to Act as Interim Resolution Professionals, Liquidators, Resolution Professionals and Bankruptcy Trustees (Recommendation) (Second) Guidelines, 2021—Superseded to Guideline 95 >>   
Other Commercial/Labour Laws : Current Statutes Library - Section 12 of the International Financial Services Centres Authority Act, 2019, read with Section 4 of the Securities Contracts (Regulation) Act, 1956, and Regulation 6 of the International Financi 98 >>   
Other Commercial/Labour Laws : Current Statutes Library - Operating Lease Including any Hybrid of Operating and Financial Lease of Specified Product or Equipment—Notification No. S.O. 5199(E), dtd. 14-12-2021 [F. No. 3/4/EM/2020] 98 >>   
Other Commercial/Labour Laws : Select Case Law Library - Abhay Nigam & Ors. v. UOI & Ors. 2021 TaxPub(CL) 1202 (MP-HC) 103 >>   
Other Commercial/Labour Laws : Select Case Law Library - Amandeep Singh Saran v. State of Chhattisgarh 2021 TaxPub(CL) 1815 (Cal-HC) 103 >>   
Other Commercial/Labour Laws : Select Case Law Library - Ambani Vitrified (P) Ltd. v. Nassco Trading India (P) Ltd. 2021 TaxPub(CL) 1115 (NCLT- Kochi) 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Amilineni Shareholder & Erstwhile Director of Amilionn Technologies (P) Ltd. 2021 TaxPub(CL) 1107 (SC) : (2021) 164 SCL 539 (SC) 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Amluckie Investment Co. Ltd. v. Skil Infrastructure Ltd. 2021 TaxPub(CL) 1118 (NCLT- Mum) 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Anil Kumar v. G.K. Dairy & Milk Products (P) Ltd. 2021 TaxPub(CL) 1851 (NCLT-New Delhi) 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - Anoop Kumar Chhawchharia v. Emgreen Impex Ltd. 2021 TaxPub(CL) 1854 (NCLAT-New Delhi) 102 >>   
Other Commercial/Labour Laws : Select Case Law Library - Apex Heights (P) Ltd. v. Greater Noida Industrial Development Authority 2021 TaxPub(CL) 1853 (NCLT-New Delhi) 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - Arrdy Engineering Innovations (P) Ltd. v. Heraeus Technologies (P) Ltd. 2021 TaxPub(CL) 749 (CCI) : (2021) 164 SCL 122 (CCI) 99 >>   
Other Commercial/Labour Laws : Select Case Law Library - Asset Reconstruction Company (India) Ltd. v. Bishal Jaiswal 2021 TaxPub(CL) 1112 (SC) : (2021) 162 CLA 133 (SC) : (2021) 166 SCL 82 (SC) 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Avaani Oxford Owners Associate & Ors. v. Oxford Facilities Management & Ors. 2021 TaxPub(CL) 1849 (NCLT-Kolkata) 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - Clariant Services India (P) Ltd. v. Italtinto Equipment (P) Ltd. 2021 TaxPub(CL) 1129 (NCLT- Mum) 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Dhan Prakash Gupta v. Daehsan Trading India (P.) Ltd. 2021 TaxPub(CL) 2033 (NCLAT-New Delhi) 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - Edelweiss Asset Reconstruction Co. Ltd. v. Sejal Glass Ltd. 2021 TaxPub(CL) 1137 (NCLT- Mum) 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - Kunhi Muhammed Etayattil v. Asstt. Registrar of Companies 2021 TaxPub(CL) 1800 (Ker-HC) 102 >>   
Other Commercial/Labour Laws : Select Case Law Library - M. Vijayasarathi v. Umran Malik 2021 TaxPub(CL) 1845 (Karn-HC) 103 >>   
Other Commercial/Labour Laws : Select Case Law Library - Madhav Shankar Revankar v. Nagaraj Irkal 2021 TaxPub(CL) 2145 (Karn-HC) 102 >>   
Other Commercial/Labour Laws : Select Case Law Library - Manpreet Kaur v. Vinod Bansal 2021 TaxPub(CL) 2147 (Del-HC) 102 >>   
Other Commercial/Labour Laws : Select Case Law Library - Manubhai & Shah LLP v. Institute of Chartered Accountants of India 2020 TaxPub(CL) 718 (Guj-HC) 99 >>   
Other Commercial/Labour Laws : Select Case Law Library - MPT Sweden AB & Ors. v. Technoweld Alloys (P) Ltd. 2021 TaxPub(CL) 1871 (NCLT-Chennai) 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Narayan Singh Pathania v. Valuelabs LLP 2021 TaxPub(CL) 1173 (NCLAT- New Delhi) 102 >>   
Other Commercial/Labour Laws : Select Case Law Library - North Western Cachar Tea Company Ltd. & Anr. v. Reserve Bank of India & Ors. 2021 TaxPub(CL) 621 (Cal-HC) : (2021) 164 SCL 395 (Cal) 103 >>   
Other Commercial/Labour Laws : Select Case Law Library - Oasis Securities Ltd. v. SEBI 2020 TaxPub(CL) 994 (SAT) : (2020) 161 SCL 349 (SAT) 103 >>   
Other Commercial/Labour Laws : Select Case Law Library - OPG Power Generation (P.) Ltd. v. IFCI Ltd. 2021 TaxPub(CL) 1686 (Del-HC) : (2021) 166 SCL 405 (Del) 99 >>   
Other Commercial/Labour Laws : Select Case Law Library - Opto Circuit India Ltd. v. Axis Bank & Ors. 2021 TaxPub(CL) 620 (SC) : (2021) 165 SCL 703 (SC) 103 >>   
Other Commercial/Labour Laws : Select Case Law Library - Pabitra Roy Chaudhuri v. Commr. of VAT & Anr. 2021 TaxPub(CL) 677 (Del-HC) 99 >>   
Other Commercial/Labour Laws : Select Case Law Library - Pradip Roy v. Bidyut Pal 2021 TaxPub(CL) 672 (Tripura High Court-HC) 102 >>   
Other Commercial/Labour Laws : Select Case Law Library - Ramesh Kymal v. Siemens Gamesa Renewable Power (P) Ltd. 2021 TaxPub(CL) 724 (SC) : (2021) 225 Comp.Cas 520 (SC) : (2021) 2 CLJ 572 (SC) : (2021) 161 CLA 1 (SC) : (2021) 164 SCL 455 (SC) 101 >>   
Other Commercial/Labour Laws : Select Case Law Library - Rusoday Securities Ltd. v. National Stock Exchange of India Ltd. 2021 TaxPub(CL) 33 (SC) : (2020) 159 CLA 309 (SC) : (2021) 166 SCL 542 (SC) 103 >>   
Other Commercial/Labour Laws : Select Case Law Library - Santhosh Eappen v. Union of India 2021 TaxPub(CL) 618 (Ker-HC) 99 >>   
Other Commercial/Labour Laws : Select Case Law Library - Sheetal Amit Patil & Anr. v. State of West Bengal 2021 TaxPub(CL) 1672 (Cal-HC) 102 >>   
Other Commercial/Labour Laws : Select Case Law Library - State Bank of India v. Limtex Tea & Industries Ltd. 2021 TaxPub(CL) 2028 (NCLAT-New Delhi) : (2021) 167 SCL 686 (NCLAT-New Delhi) 100 >>   
Other Commercial/Labour Laws : Select Case Law Library - Suresh Rangachar & Ors. v. Reliance Projects and Property Management Services Ltd. & Ors. 2021 TaxPub(CL) 1951 (NCLT-Mumbai) 101 >>   
Customs : Media Library - Slow exports growth takes trade deficit to record high of $23 billion 105 >>   
Customs : Current Statutes Library - Import of Sajji Khar/Pappad Khar, Regarding—Instruction No. 26/2021-Customs, dtd. 1-12-2021 [F. No. 401/85/2021-Cus-III] 105 >>   
Customs : Current Statutes Library - Guidelines for the Sale of Seized/Confiscated Gold, Regarding—Instruction No. 27/2021-Customs, dtd. 3-12-2021 [F. No. CBIC-50711/5/2021-INV-Customs] 105 >>   
Customs : Current Statutes Library - Instruction Regarding Testing of Coumarin in Imported Cinnamon, Regarding—Instruction No. 28/2021-Customs, dtd. 9-11-2021 [F.No.401/93/2021-Cus-lll] 107 >>   
Customs : Other Statutes of Fortnight - Imposition of Anti-Dumping Duty on Import of ‘Certain Flat Rolled Products of Aluminium’—Notification No. 68/2021-Customs (ADD), dtd. 6-12-2021 [F.No. 190354/268/2021-TRU] 108 >>   
Customs : Other Statutes of Fortnight - Amendments in Notification No.92/2021-CUSTOMS (N.T.), dated 18th November, 2021—Notification No. 93/2021-Customs (N.T.), dtd. 24-11-2021 [F.No.468/01 /2021-Cus.V] 108 >>   
Customs : Other Statutes of Fortnight - Amendments in Notification No.92/2021-CUSTOMS (N.T.), dated 18th November, 2021—Notification No. 94/2021-Customs (N.T.), dtd. 25-11-2021 [F.No.468/01 /2021-Cus.V] 108 >>   
Customs : Other Statutes of Fortnight - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 95/2021-Customs (N.T.), dtd. 30-11-2021 [F. No. 467/01/2021-Cus-V] 108 >>   
Customs : Other Statutes of Fortnight - Rate of exchange for conversion foreign currencies into Indian Rupees and vice versa—Notification No.96/ 2021-Customs (N.T.), dtd. 2-12-2021 [F.No. 468/01/ 2021-Cus.V] 108 >>   
Customs : Select Case Law Library - Amazon Wholesale India (P) Ltd., In re 2021 TaxPub(EX) 645 (AAR (DELHI)) 110 >>   
Customs : Select Case Law Library - Amman Dhall Mill v. Commr. of Cus. 2021 TaxPub(EX) 343 (CESTAT ‘SZ’-Bang) : (2021) 376 ELT 129 (CESTAT ‘SZ’-Bang) 109 >>   
Customs : Select Case Law Library - Bank of India v. CC (Chennai-VII) 2021 TaxPub(EX) 725 (CESTAT-Chenn) 108 >>   
Customs : Select Case Law Library - Commr. of Customs (Preventive) v. Prabhash Kumar Jalan 2021 TaxPub(EX) 659 (CESTAT-Kol) 109 >>   
Customs : Select Case Law Library - D. Sahil v. Commissioner of Customs 2021 TaxPub(EX) 726 (CESTAT-Chenn) 108 >>   
Customs : Select Case Law Library - Evershine Customs (C & F) (P) Ltd. v. Commr. of Customs 2021 TaxPub(EX) 646 (CESTAT-NDel) 109 >>   
Customs : Select Case Law Library - Haresh S. Bhanushali v. Union of India & Ors. 2021 TaxPub(EX) 448 (Bom-HC) : (2021) 376 ELT 232 (Bom) 109 >>   
Customs : Select Case Law Library - Hi-Tec Corpn. v. Commr. of Customs 2021 TaxPub(EX) 648 (CESTAT-Chenn) 110 >>   
Customs : Select Case Law Library - Hyundai Merchant Marine India (P) Ltd. v. Commr. of Cus. 2021 TaxPub(EX) 581 (CESTAT-Chenn) 110 >>   
Customs : Select Case Law Library - Jang Bahadur Singh Gujral v. Commr. of Cus. 2021 TaxPub(EX) 582 (CESTAT-Chenn) 110 >>   
Customs : Select Case Law Library - Jitendra Bhanuprasad Soni v. CC 2021 TaxPub(EX) 651 (CESTAT-Ahd) 109 >>   
Customs : Select Case Law Library - K. Ramadoss v. Commr. of Customs 2021 TaxPub(EX) 652 (Mad-HC) 110 >>   
Customs : Select Case Law Library - Kelhome Impex v. Commr. of Customs 2021 TaxPub(EX) 653 (CESTAT-Bang) 108 >>   
Customs : Select Case Law Library - Mohd. Nashruddin v. UOI & Ors. 2021 TaxPub(EX) 655 (Del-HC) 109 >>   
Customs : Select Case Law Library - NA Jayaram v. Commr. of Cus. 2021 TaxPub(EX) 699 (CESTAT-Bang) 109 >>   
Customs : Select Case Law Library - Novozymes South Asia (P) Ltd. v. Commr. of Cus. 2021 TaxPub(EX) 585 (CESTAT-Bang) : (2021) 377 ELT 868 (CESTAT-Bang) 108 >>   
Customs : Select Case Law Library - PK Exim v. CC 2021 TaxPub(EX) 657 (CESTAT-Ahd) 109 >>   
Central Excise : Media Library - Govt's excise mop-up from petrol, diesel doubles to Rs 3.7 trillion in FY21 111 >>   
Central Excise : Select Case Law Library - Anil Polymers (P) Ltd. v. CCE 2021 TaxPub(EX) 616 (CESTAT-Mum) 112 >>   
Central Excise : Select Case Law Library - Bengal Beverages (P) Ltd. v. Commr. of CGST & Ex. 2021 TaxPub(EX) 618 (CESTAT-Kol) 112 >>   
Central Excise : Select Case Law Library - Bharat Coking Coal Ltd. v. Commr. of CE & ST 2021 TaxPub(EX) 620 (CESTAT-Kol) 113 >>   
Central Excise : Select Case Law Library - Calcom Cement India Ltd. v. UOI & Ors. 2021 TaxPub(EX) 468 (Gau-HC) 113 >>   
Central Excise : Select Case Law Library - Caress Industries v. Commr. of GST & CE 2021 TaxPub(EX) 621 (CESTAT-Chenn) 113 >>   
Central Excise : Select Case Law Library - Cipla Ltd. v. CCE 2021 TaxPub(EX) 622 (CESTAT-Mum) 112 >>   
Central Excise : Select Case Law Library - Commr. of CE & ST v. Indian Oil Corporation Ltd. 2021 TaxPub(EX) 627 (Gau-HC) 112 >>   
Central Excise : Select Case Law Library - Dharani Wind Energy (P) Ltd. v. Commr. of G.S.T. & C.E. 2021 TaxPub(EX) 599 (CESTAT-Chenn) 113 >>   
Central Excise : Select Case Law Library - Essel Propack Ltd. v. UOI & Ors. 2021 TaxPub(EX) 362 (Bom-HC) 113 >>   
Central Excise : Select Case Law Library - Fabrimax Engineering (P) Ltd. v. CCE 2021 TaxPub(EX) 623 (Bom-HC) 113 >>   
Central Excise : Select Case Law Library - Fashion Dezire & Anr. v. UOI 2021 TaxPub(EX) 624 (All-HC) 113 >>   
Central Excise : Select Case Law Library - Jakraya Sugar Ltd. v. CCT 2021 TaxPub(EX) 629 (CESTAT-Mum) 112 >>   
Central Excise : Select Case Law Library - Kirloskar Toyota Textile Machinery (P) Ltd. v. CCT 2021 TaxPub(EX) 631 (CESTAT-Bang) 112 >>   
Central Excise : Select Case Law Library - Munis Forge Ltd. v. CCE 2021 TaxPub(EX) 633 (CESTAT-Mum) 113 >>   
Central Excise : Select Case Law Library - Shyam Steel Industries Ltd. v. Commr. of CGST & Ex. 2021 TaxPub(EX) 639 (CESTAT-Kol) 112 >>   
Central Excise : Select Case Law Library - WMW Metal Fabrics Ltd. v. Commr. of CGST 2021 TaxPub(EX) 643 (CESTAT-NDel) 112 >>   
VAT/CST : Select Case Law Library - All India Metal and Alloys v. Asstt. Commr. 2021 TaxPub(VAT) 337 (Mad-HC) 116 >>   
VAT/CST : Select Case Law Library - Appellate Asstt. Commissioner (CT) v. Surya Service Station 2021 TaxPub(VAT) 316 (Mad-HC) 115 >>   
VAT/CST : Select Case Law Library - Banamali Prusty v. CST 2021 TaxPub(VAT) 338 (Ori-HC) 115 >>   
VAT/CST : Select Case Law Library - Continental Coffee & Food Grain v. Addl. CCT 2021 TaxPub(VAT) 307 (Karn-HC) 115 >>   
VAT/CST : Select Case Law Library - Dy. CTO v. Bright N Power Marketing (P) Ltd. 2021 TaxPub(VAT) 306 (Mad-HC) 115 >>   
VAT/CST : Select Case Law Library - Hyquip Systems Ltd. v. State of Telangana 2021 TaxPub(VAT) 309 (Telangana High Court-HC) 116 >>   
VAT/CST : Select Case Law Library - J.P.R. Textiles v. Dy. CTO 2021 TaxPub(VAT) 340 (Mad-HC) 116 >>   
VAT/CST : Select Case Law Library - Jain Irrigation Systems Ltd. v. Asstt. CCT 2021 TaxPub(VAT) 311 (Telangana High Court-HC) : (2021) 93 GSTR 25 (Telangana High Court) 116 >>   
VAT/CST : Select Case Law Library - Javick Implex (P) Ltd. v. CTO 2021 TaxPub(VAT) 312 (Telangana High Court-HC) 114 >>   
VAT/CST : Select Case Law Library - Micro Inks Ltd. v. State of Gujarat 2021 TaxPub(VAT) 317 (Guj-HC) 115 >>   
VAT/CST : Select Case Law Library - National Aluminium Co. Ltd. v. State of Odisha 2021 TaxPub(VAT) 341 (Ori-HC) 115 >>   
VAT/CST : Select Case Law Library - Oceanic Foods Ltd. v. State of Gujarat 2021 TaxPub(VAT) 319 (Guj-HC) 114 >>   
VAT/CST : Select Case Law Library - State of Karnataka v. Jayce Trading Corporation 2021 TaxPub(VAT) 313 (Karn-HC) 115 >>   
VAT/CST : Select Case Law Library - Suman Jadav v. CTO 2021 TaxPub(VAT) 325 (Mad-HC) 116 >>   
VAT/CST : Select Case Law Library - Vijay Spinners v. Jt. Commissioner (CT)-III (SMR) 2021 TaxPub(VAT) 334 (Mad-HC) 115 >>   
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