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CLL Vol-65 Issue-4, 26-Feb-2022
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GST : Media Library - Income earned from providing guest lectures liable to 18% GST; AAR 1 >>   
GST : Media Library - Open to look into restaurants demand for higher GST rate with ITC benefit 1 >>   
GST : Professionals’ Input Library - Ineluctable Due Date Compliance—CA. Vinay Gandhi Billapati 2 >>   
GST : Professionals’ Input Library - Input Tax Credit—If Tax not Paid by the Supplier—Akash Phophalia 3 >>   
GST : Professionals’ Input Library - Multiple Businesses—Whether GST Registration Necessary for each Business—CA. Jyoti Jain 5 >>   
GST : Select Case Law Library - MSA Plywood v. State of Kerala 2021 TaxPub(GST) 1581 (Ker-HC) 7 >>   
GST : Select Case Law Library - Mutharamman & Co. v. Pr. Addl. Director General of GST 2021 TaxPub(GST) 1544 (Mad-HC) 7 >>   
GST : Select Case Law Library - North End Food Marketing (P) Ltd. v. State of U.P. 2021 TaxPub(GST) 1338 (All-HC) 7 >>   
GST : Select Case Law Library - Pudukottai Green Power (P) Ltd. v. NHPC Ltd. 2021 TaxPub(GST) 1310 (Mad-HC) : (2021) 93 GSTR 7 (Mad) 8 >>   
GST : Select Case Law Library - State of Maharashtra & Ors. v. L.D. Wind Power Blades (P) Ltd. & Ors. 2021 TaxPub(GST) 1543 (Bom-HC) 7 >>   
GST : Select Case Law Library - UOI v. Atibir Industries Co. Ltd. 2021 TaxPub(GST) 1263 (Jhar-HC) 7 >>   
GST : Select Case Law Library - Vision India Services v. UOI & Ors. 2021 TaxPub(GST) 1554 (All-HC) 7 >>   
Income Tax : Media Library - Crypto Tax : CBDT chairman explains why huge collections are expected from 'crypto tax' 10 >>   
Income Tax : Media Library - Income Tax : Concessional rate dumped, foreign dividends now under tax ambit 10 >>   
Income Tax : Media Library - Income Tax Return : Next year's ITR to have separate column for crypto income: Revenue Secy 10 >>   
Income Tax : Media Library - Income Tax Return : Allowing ITR updation for 2 yrs by paying extra tax not an amnesty scheme 11 >>   
Income Tax : Professionals’ Input Library - Finance Bill, 2022 : Direct Tax Proposals at a Glance—CA. Manoj Gupta 11 >>   
Income Tax : Professionals’ Input Library - TDS and TCS Vis-a-vis Finance Bill, 2022—CA. Nisha Bhandari 23 >>   
Income Tax : Professionals’ Input Library - Treatment of Voluntary Contribution Received for Renovation, Repairs of Temples, Mosques, Etc.—Clarification by Finance Bill, 2022—Shripal Mehta 28 >>   
Income Tax : Professionals’ Input Library - Transfer Pricing Related Changes in the Finance Bill, 2022—CA. Jyoti Jain 30 >>   
Income Tax : Current Statutes Library - Clarification Regarding the Most-Favoured-Nation (MFN) Clause in the Protocol to India's DTAAs with Certain Countries—Circular No. 3/2022, dtd. 3-2-2022 [F.No.503/1/2021-FT&TR-I] 31 >>   
Income Tax : Current Statutes Library - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community —National Skill Development Corporation, Notified—Notification No. 10/2022, dtd. 21-1-2022 [F.No. 300196/21/2021-ITA-I 34 >>   
Income Tax : Current Statutes Library - Section 10(23FE)—Exemption to Specific Person—Specified Soverign Wealth Fund—Amendment of Earlier Notification No. 89/2020, dtd. 2-11-2020—Notification No. 11/2022, dtd. 25-1-2022 [F. No. 370133/16/2020-TPL] 34 >>   
Income Tax : Current Statutes Library - Section 10(46)—Exemption to Specified Income of a Notified Body/ Authority/Board/Trust/Community —West Bengal Electricity Regulatory Commission, Kolkata, Notified—Notification No. 12/2022, dtd. 27-1-2022 [F. No. 300 37 >>   
Income Tax : Current Statutes Library - Corrigendum to Notification No. 11/2022, dtd. 27-1-2022 may be read as Notification No. 12/2022—Notification No. 13/2022, dtd. 10-2-2022 [F. No. 300196/1/2022-ITA-I] 37 >>   
Income Tax : Current Statutes Library - More than 6.2 Crore Income Tax Returns (ITRs) and About 21 lakh Major Tax Audit Reports (TARs) filed on the New e-Filing Portal of the Income Tax Department —Press Release, dtd. 11-2-2022 37 >>   
Income Tax : Select Case Law Library - Alok Gupta v. ACIT (Appeals) 2021 TaxPub(DT) 3624 (Chenn-Trib) 45 >>   
Income Tax : Select Case Law Library - Alugaddala Kistaiah Pandu v. ITO 2021 TaxPub(DT) 3010 (Hyd-Trib) 41 >>   
Income Tax : Select Case Law Library - Apurva Narendra Patel v. ITO 2021 TaxPub(DT) 3626 (Ahd-Trib) 42 >>   
Income Tax : Select Case Law Library - Asstt. CIT v. Abir Infrastructure (P). Ltd. 2021 TaxPub(DT) 3236 (Hyd-Trib) 47 >>   
Income Tax : Select Case Law Library - Asstt. CIT v. Countrywide Promoters (P) Ltd. 2021 TaxPub(DT) 2993 (Del-Trib) 41 >>   
Income Tax : Select Case Law Library - Asstt. CIT v. Sobha Developers Ltd. 2021 TaxPub(DT) 3780 (Bang-Trib) 40 >>   
Income Tax : Select Case Law Library - Avtar Krishen Jalla v. ITO 2021 TaxPub(DT) 2991 (Del-Trib) 42 >>   
Income Tax : Select Case Law Library - Birendra Kumar Mohanty v. Asstt. CIT 2021 TaxPub(DT) 3334 (Ctk-Trib) 39 >>   
Income Tax : Select Case Law Library - Bosco Educational Academy (P.) Ltd. v. CCIT 2021 TaxPub(DT) 3285 (Mad-HC) 39 >>   
Income Tax : Select Case Law Library - CIT v. Saroja Naidu 2021 TaxPub(DT) 3656 (Mad-HC) : (2021) 281 Taxman 305 (Mad) 41 >>   
Income Tax : Select Case Law Library - Deorah Nahala Baikanthapur Skus Ltd. v. ITO 2021 TaxPub(DT) 3688 (Kol-Trib) 44 >>   
Income Tax : Select Case Law Library - DJ Surfactants v. National E-Assessment Center 2021 TaxPub(DT) 3186 (Del-HC) 46 >>   
Income Tax : Select Case Law Library - Doctor Madan Lal Atri Charitable Trust v. CIT 2021 TaxPub(DT) 3053 (Agra-Trib) : (2021) 90 ITR (Trib) 199 (Agra-Trib) 39 >>   
Income Tax : Select Case Law Library - Dy. CIT (E) v. Haridwar Development Authority 2021 TaxPub(DT) 3378 (Del-Trib) 39 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Cama Hotels Ltd. 2021 TaxPub(DT) 3549 (Ahd-Trib) 38 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Kaizen Stock Trade (P) Ltd. 2021 TaxPub(DT) 3583 (Ahd-Trib) 46 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Pankaj Enka (P) Ltd. 2021 TaxPub(DT) 3600 (Ahd-Trib) 43 >>   
Income Tax : Select Case Law Library - Dy. CIT v. Sundaram Clayton Ltd. 2021 TaxPub(DT) 3201 (Chenn-Trib) 47 >>   
Income Tax : Select Case Law Library - E. Palaniappan v. ITO 2021 TaxPub(DT) 3371 (Mad-HC) 38 >>   
Income Tax : Select Case Law Library - Essity Hygiene & Health AB v. Dy. CIT 2021 TaxPub(DT) 3002 (Mum-Trib) 45 >>   
Income Tax : Select Case Law Library - Firepro Wireless & Technologies (P) Ltd. v. Asstt. CIT 2021 TaxPub(DT) 3561 (Del-Trib) 40 >>   
Income Tax : Select Case Law Library - Hamilton & Co. Ltd. v. Dy. CIT 2021 TaxPub(DT) 3568 (Kol-Trib) 40 >>   
Income Tax : Select Case Law Library - Harakchand Sohanlal Jain v. ITO 2021 TaxPub(DT) 3001 (Guj-HC) 46 >>   
Income Tax : Select Case Law Library - Hitachi Ltd. v. ADIT 2021 TaxPub(DT) 3028 (Del-Trib) 45 >>   
Income Tax : Select Case Law Library - IRIS Associates (P). Ltd. v. Add. CIT 2021 TaxPub(DT) 3381 (Del-Trib) 40 >>   
Income Tax : Select Case Law Library - ITO v. Agrawal & Company 2021 TaxPub(DT) 3023 (Ind-Trib) 43 >>   
Income Tax : Select Case Law Library - Jethanand T. Datwani v. ITO (International Taxation) 2021 TaxPub(DT) 3384 (Srt-Trib) 38 >>   
Income Tax : Select Case Law Library - Jitender Kapoor Gupta (HUF) v. Asstt. CIT 2021 TaxPub(DT) 3018 (Hyderabad SMC Trubunal) 46 >>   
Income Tax : Select Case Law Library - Kavitha Kamlesh Shah v. Asstt. CIT 2021 TaxPub(DT) 3713 (Bang-Trib) 38 >>   
Income Tax : Select Case Law Library - Khadeer Ahmed Khan v. Asstt. CIT 2021 TaxPub(DT) 3714 (Bang-Trib) 42 >>   
Income Tax : Select Case Law Library - Madhucon Binapuri JV v. Dy. CIT 2021 TaxPub(DT) 3590 (Hyd-Trib) 47 >>   
Income Tax : Select Case Law Library - Microsoft India (R&D) (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 3215 (Del-Trib) 39 >>   
Income Tax : Select Case Law Library - Moldtek Packaging Ltd. v. Asstt. CIT 2021 TaxPub(DT) 3592 (Hyd-Trib) 40 >>   
Income Tax : Select Case Law Library - NICE Ltd. v. Asstt. CIT 2021 TaxPub(DT) 3750 (Bang-Trib) 44 >>   
Income Tax : Select Case Law Library - North Karnataka Expressway Ltd. v. Asstt. CIT 2021 TaxPub(DT) 3005 (Mum-Trib) 46 >>   
Income Tax : Select Case Law Library - Om Developers v. Dy. CIT 2021 TaxPub(DT) 3057 (Mum-Trib) 43 >>   
Income Tax : Select Case Law Library - Radheyshyam Khandelwal v. Asstt. CIT 2021 TaxPub(DT) 3762 (Ind-Trib) 42 >>   
Income Tax : Select Case Law Library - Rajubhai M. Patel v. ITO 2021 TaxPub(DT) 3609 (Srt-Trib) 41 >>   
Income Tax : Select Case Law Library - Rosemary Vincom LLP v. ITO 2021 TaxPub(DT) 3612 (Kol-Trib) 48 >>   
Income Tax : Select Case Law Library - Satya Prakash Reddy v. ITO 2021 TaxPub(DT) 3510 (Hyd-Trib) 41 >>   
Income Tax : Select Case Law Library - Sri Budhuvir Educational Trust v. Dy. CIT 2021 TaxPub(DT) 3635 (Ctk-Trib) 45 >>   
Income Tax : Select Case Law Library - Surana Mutha Bhasali Developers v. ACIT 2021 TaxPub(DT) 3520 (Pune-Trib) 44 >>   
Income Tax : Select Case Law Library - Tanvi Foods (India) Ltd. v. ITO 2021 TaxPub(DT) 3224 (Hyd-Trib) 44 >>   
Income Tax : Select Case Law Library - Uma Agrawal v. ITO 2021 TaxPub(DT) 3278 (Agra-Trib) : (2021) 189 ITD 659 (Agra-Trib) 43 >>   
Income Tax : Select Case Law Library - Yagnesh Dayabhai Vyas v. ITO 2021 TaxPub(DT) 3345 (Ahd-Trib) 41 >>   
Income Tax : Select Case Law Library - Yum! Restaurants Marketing (P) Ltd. v. ITO 2021 TaxPub(DT) 3649 (Del-Trib) 38 >>   
Company Law/SEBI : Media Library - SEBI : Over a third of top-500 firms yet to split chair-and-MD post 50 >>   
Company Law/SEBI : Media Library - SEBI : SEBI makes separation of Chairman, MD posts voluntary for India Inc 51 >>   
Company Law/SEBI : Media Library - SEBI : LIC IPO; DHRP filed with SEBI, govt to offload 5% stake 51 >>   
Company Law/SEBI : Media Library - SEBI : SEBI penalises NSE, former chiefs over lapses in senior-level hiring 51 >>   
Company Law/SEBI : Professionals’ Input Library - Amendments for Independent Directors in SEBI (Listing and Disclosure Requirements) Regulations, 2015—CA. Jyoti Jain 52 >>   
Company Law/SEBI : Professionals’ Input Library - Conversion of LLP into Company Under the Companies Act, 2013—Procedural Aspects—Pragya Bhandari 54 >>   
Company Law/SEBI : Current Statutes Library - Relaxation on Levy of Additional Fees in Filing of E-Forms AOC-4, AOC-4 (CFS), AOC-4 XBRL, AOC-4 Non-XBRL and MGT-7/MGT-7A for The Financial Year ended on 31-3-2021 under The Companies Act, 2013—General Circul 56 >>   
Company Law/SEBI : Current Statutes Library - Companies (Accounts) Amendment Rules, 2022—Amendment in Rule 12—Insertion of Form CSR-2—Notification G.S.R. 107(E), dtd. 11-2-2022 [F. No. 1/19/ 2013-CL-V-PART III] 56 >>   
Company Law/SEBI : Current Statutes Library - Section 458 of The Companies Act, 2013, read with Section 17 of The Limited Liability Partnership Act, 2008—Delegation Powers and Functions Vested under section 17 of 2008 Act to Regional Directors—Notificatio 57 >>   
Company Law/SEBI : Current Statutes Library - Provisional Data Base of Companies and their Auditors under NFRA domain as on 31st March, 2021—Press Release, dt. 18-2-2022 57 >>   
Company Law/SEBI : Current Statutes Library - Issuance of Securities in Dematerialized Form in Case of Investor Service Requests—Circular No. SEBI/HO/ MIRSD/MIRSD_RTAMB/P/ CIR/2022/8, dtd. 25-1-2022 57 >>   
Company Law/SEBI : Current Statutes Library - Introduction of Special Situation Funds as a Sub-Category Under Category-I AIFs—Circular No. SEBI/ HO/IMD-I/DF6/P/CIR/2022/009, dtd. 27-1-2022 59 >>   
Company Law/SEBI : Current Statutes Library - Change in Control of The Asset Management Company Involving Scheme of Arrangement Under Companies Act, 2013—Circular No. SEBI/HO/IMD/IMD-I DOF5/P/ CIR/2022/10, dtd. 31-1-2022 59 >>   
Company Law/SEBI : Current Statutes Library - Schemes of Arrangement by Listed Entities—Circular No. SEBI/HO/CFD/DIL2/CIR/P/2022/11, dtd. 1-2-2022 60 >>   
Company Law/SEBI : Current Statutes Library - Guidelines on Accounting with Respect to Indian Accounting Standards (IND AS)—Circular No. SEBI/HO/ IMD-II/DOF8/P/CIR/2022/12, dtd. 4-2-2022 60 >>   
Company Law/SEBI : Current Statutes Library - Disclosures in Abridged Prospectus and Front Cover Page of Offer Document—Circular No. SEBI/HO/CFD/ SSEP/CIR/P/2022/14, dtd. 4-2-2022 61 >>   
Company Law/SEBI : Current Statutes Library - Framework for Conversion of Private Listed InvIT into Public InvIT—Circular No. SEBI/HO/DDHS/DDHS_DIV3 /P/CIR /2022/15, dtd. 9-2-2022 61 >>   
Company Law/SEBI : Current Statutes Library - Conversion of Private Unlisted Invit into Private Listed InvIT—Circular No. SEBI/HO/DDHS/DDHS_DIV3/P/CIR /2022/16, dtd. 9-2-2022 62 >>   
Company Law/SEBI : Current Statutes Library - Audit Committee of Asset Management Companies (AMCs)—Circular No. SEBI/HO/IMD/IMD-I DOF2/P/CIR /2022/17, dtd. 9-2-2022 62 >>   
Company Law/SEBI : Current Statutes Library - Trading Features Pertaining to The Electronic Gold Receipts (EGR) Segment—Circular No. SEBI/HO/CDMRD/ DMP/P/CIR/ 2022/18, dtd. 14-2-2022 64 >>   
Company Law/SEBI : Current Statutes Library - Standard Operating Guidelines for Vault Managers and Depositories—Electronic Gold Receipts (EGR) Segment—Circular No. SEBI/HO/CDMRD/DMP/P/CIR/ 2022/19, dtd. 14-2-2022 64 >>   
Company Law/SEBI : Current Statutes Library - Corrigendum to Master Circular for Depositories dtd. February 05, 2021 on Opening of DEMAT Account in Case of HUF—Circular No. SEBI/HO/MRD2/DDAP/CIR/ P/2022/ 20, dtd. 17-2-2022 64 >>   
Company Law/SEBI : Current Statutes Library - Securities and Exchange Board of India (Employees' Service) (Amendment) Regulations, 2022—Amendment in Schedule—Notification No. SEBI/LAD-NRO/GN/ 2022/65, dtd. 24-1-2022 65 >>   
Company Law/SEBI : Current Statutes Library - Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2022—Amendment in Regulations 17, 32, 39 and 40, and Schedule VI—Notification No. SEBI/ LAD-NRO 65 >>   
Company Law/SEBI : Current Statutes Library - Section 4, read with Section 8A of The Securities Contracts (Regulation) Act, 1956—Grant of Recognition to Stock Exchanges—Renewal of Recognition of Clearing Corporation—Notification No. SEBI/LAD-NRO/GN/ 2022/ 66 >>   
Company Law/SEBI : Current Statutes Library - Securities and Exchange Board of India (Alternative Investment Funds) (Amendment) Regulations, 2022—Amendment in Regulations 3 & 12 and Form A—Insertion of Regulations 19-I, 19J, 19K, 19L and 19M—Notification 66 >>   
Company Law/SEBI : Current Statutes Library - Securities and Exchange Board of India (Credit Rating Agencies) (Amendment) Regulations, 2022—Amendment in Regulation 9—Notification No. SEBI/LAD-NRO/GN/2022/69, dtd. 24-1-2022 68 >>   
Company Law/SEBI : Current Statutes Library - Securities and Exchange Board of India (Mutual Funds) (Amendment) Regulations, 2022—Amendment in Regulations 18, 39, 50, 52 and Ninth Schedule, Eleventh Schedule and Twelfth Schedule; Substitution of Regulatio 68 >>   
Company Law/SEBI : Current Statutes Library - Securities and Exchange Board of India (Prohibition of Fraudulent and Unfair Trade Practices Relating to Securities Market) (Amendment) Regulations, 2022—Amendment in Regulations 2, 4, 6, 8, 11 and 12—Omission 71 >>   
Company Law/SEBI : Current Statutes Library - Securities and Exchange Board of India (KYC (Know Your Client) Registration Agency) (Amendment) Regulations, 2022—Amendment in Regulations 2, 7, 14, 15, 16, 18 and Schedule I—Notification No. SEBI/LAD-NRO/GN/2 72 >>   
Company Law/SEBI : Current Statutes Library - Empowering Investors Through Investor Charters—Press Release No. 2/2022, dtd. 17-1-2022 73 >>   
Company Law/SEBI : Current Statutes Library - SEBI Chairman Launches "SAA`THI"—SEBIs Mobile App on Investor—Press Release No. 3/2022, dtd. 19-1-2022 74 >>   
Company Law/SEBI : Current Statutes Library - Union Finance Minister Addresses Board Members of SEBI—Press Release No. 4/2022, dtd. 15-2-2022 74 >>   
Company Law/SEBI : Current Statutes Library - SEBI Board Meeting—Press Release No. 5/2022, dtd. 15-2-2022 75 >>   
Company Law/SEBI : Select Case Law Library - Acme Cleantech Infraventure Ltd. In re 2021 TaxPub(CL) 1767 (NCLT-Chd) 77 >>   
Company Law/SEBI : Select Case Law Library - Bharat M. Sanghvi & Ors. v. Automotive Manufacturers (P) Ltd. & Ors. 2021 TaxPub(CL) 1790 (NCLT-Mumbai) 76 >>   
Company Law/SEBI : Select Case Law Library - Dr. Joe Verghese v. Omega Hospitals (P) Ltd. 2021 TaxPub(CL) 1783 (NCLAT-Principal Bench) 78 >>   
Company Law/SEBI : Select Case Law Library - Fiba Shipping Agency & Ors. v. Dreams the Mall Company Ltd. & Ors. 2021 TaxPub(CL) 1515 (NCLT- Mum) 78 >>   
Company Law/SEBI : Select Case Law Library - HYS Foods (P) Ltd. v. Ambika Food Industries (P) Ltd. 2021 TaxPub(CL) 2154 (NCLT- Hyd) 78 >>   
Company Law/SEBI : Select Case Law Library - IBM India (P) Ltd. & Ors., In re 2021 TaxPub(CL) 2155 (NCLT- Bag) 78 >>   
Company Law/SEBI : Select Case Law Library - J.S.W. Steel Ltd. v. Abhishek Kumar 2021 TaxPub(CL) 1764 (Raj-HC) 76 >>   
Company Law/SEBI : Select Case Law Library - Michelin India Technology Center (P) Ltd. v. Michelin India (P) Ltd. 2021 TaxPub(CL) 1984 (NCLT-Chennai) 78 >>   
Company Law/SEBI : Select Case Law Library - Piyush Dilipbhai Shah & Ors. v. Syngenta India Ltd. 2021 TaxPub(CL) 999 (NCLAT-New Delhi) 77 >>   
Company Law/SEBI : Select Case Law Library - Shagufta Yasmin v. Herballife Health (P) Ltd. & Ors. 2021 TaxPub(CL) 1986 (NCLT-New Delhi) 77 >>   
Company Law/SEBI : Select Case Law Library - Simpson & Co. Ltd., In re 2021 TaxPub(CL) 2162 (NCLT-Chn) 77 >>   
Company Law/SEBI : Select Case Law Library - UCO Bank v. SREI Equipment Finance Ltd. 2021 TaxPub(CL) 2267 (NCLAT-New Delhi) 79 >>   
Company Law/SEBI : Select Case Law Library - UOI v. Megacity (Bangalore) Developers & Builders Ltd. 2021 TaxPub(CL) 1765 (NCLT-Beng) 79 >>   
Company Law/SEBI : Select Case Law Library - V.C. Velayudhan Nair v. Mannam Centenary Textiles Ltd. 2021 TaxPub(CL) 1969 (NCLT-Kochi) : (2021) 227 Comp.Cas 398 (NCLT-Kochi) 76 >>   
Other Commercial/Labour Laws : Media Library - Banking : Nepal to become first country to deploy India's UPI platform 82 >>   
Other Commercial/Labour Laws : Media Library - Banking : Banks sanction loans worth Rs 3.1 trillion to MSMEs under ECLGS: Sitharaman 82 >>   
Other Commercial/Labour Laws : Media Library - Banking : RBI enhances cap on amount for e-RUPI vouchers from Rs 10,000 to Rs 1 lakh 82 >>   
Other Commercial/Labour Laws : Media Library - Banking : Banks need prior approval for foreign currency deposit schemes 82 >>   
Other Commercial/Labour Laws : Media Library - IBC : Govt appoints former civil servant Ravi Mittal as IBBI chairperson 83 >>   
Other Commercial/Labour Laws : Media Library - Insurance : IRDAI reduces obligatory cession of premiums to GIC Re to 4% from FY23 83 >>   
Other Commercial/Labour Laws : Media Library - MSMEs : MSMEs have manufacturing cost advantage in global value chain: Official 83 >>   
Other Commercial/Labour Laws : Media Library - NBFCs : NBFCs get extra 6-months to keep system ready to implement NPA norms 83 >>   
Other Commercial/Labour Laws : Media Library - Virtual Digital Assets : Virtual Digital Currency; India to join a small group of countries with digital currency 84 >>   
Other Commercial/Labour Laws : Media Library - Virtual Digital Assets : Bitcoin, Ethereum or NFT will never become legal tender: Finance Secretary 84 >>   
Other Commercial/Labour Laws : Professionals’ Input Library - Booking or Selling Units without RERA Registration in Gujarat- Get Ready for Penalty—CA. Jyoti Jain 85 >>   
Other Commercial/Labour Laws : Current Statutes Library - Rupee Interest Rate Derivatives (Reserve Bank) Directions—Review—Circular No. FMRD.DIRD.12/14.03.046 /2021-22, dtd. 10-2-2022 87 >>   
Other Commercial/Labour Laws : Current Statutes Library - Clarifications Regarding Prudential Norms on Income Recognition, Asset Classification and Provisioning Pertaining to Advances—Circular No. DOR.STR.REC.85/ 21.04.048/2021-22, dtd. 15-2-2022 87 >>   
Other Commercial/Labour Laws : Current Statutes Library - Exim Banks Government of India Supported Line of Credit (LOC) of USD 50 Million to The Government of The Republic of Maldives—A. P. (Dir Series 2021-22) Circular No. 24, dtd. 17-2-2022 87 >>   
Other Commercial/Labour Laws : Current Statutes Library - Transactions in Credit Default Swap (CDS) by Foreign Portfolio Investors—Operational Instructions—A.P. (Dir Series 2021-22) Circular No. 23, dtd. 10-2-2022 88 >>   
Other Commercial/Labour Laws : Current Statutes Library - Voluntary Retention Route' (VRR) for Foreign Portfolio Investors (FPIS) Investment in Debt—A.P. (Dir Series 2021-22) Circular No. 22, dtd. 10-2-2022 89 >>   
Other Commercial/Labour Laws : Current Statutes Library - Payment and Settlement Systems (Amendment) Regulations, 2022—Amendment in Regulations 5, 6 and Schedule—Notification No. CO. DPSS. OVRST. No. S1417/06.08.001/2021-22, dtd. 10-2-2022 89 >>   
Other Commercial/Labour Laws : Current Statutes Library - Punjab and Maharashtra Co-Operative Bank Limited (Amalgamation with Unity Small Finance Bank Limited) Scheme, 2022—Notification G.S.R. 45(E), dtd. 25-1-2022 [F. No. 28/3/2021-BOA.I] 89 >>   
Other Commercial/Labour Laws : Current Statutes Library - Master Direction—Reserve Bank of India (Credit Derivatives) Directions, 2022—RBI/2021-22/88, dt. 10-2-2022 [FMRD.DIRD. 10/14.03.004/2021-22] 96 >>   
Other Commercial/Labour Laws : Current Statutes Library - New Definition of Micro, Small and Medium Enterprises—Clarification—RBI/2021-2022/161, dtd. 18-2-2022 [FIDD.MSME & NFS.BC.No.16/06.02.31/2021-22] 101 >>   
Other Commercial/Labour Laws : Current Statutes Library - Master Circular—Asset Reconstruction Companies—RBI/2021-22/154, dtd. 10-2-2022 [DOR.SIG.FIN.REC 84 /26.03.001/2021-22] 101 >>   
Other Commercial/Labour Laws : Current Statutes Library - Monetary Policy Statement, 2021-22 : Resolution of the Monetary Policy Committee (MPC) February 8-10, 2022—Press Release, 2021-2022/1693, dtd. 10-2-2022 116 >>   
Other Commercial/Labour Laws : Current Statutes Library - Statement on Development and Regulatory Policies—Press Release, 2021-2022/1694, dtd. 10-2-2022 119 >>   
Other Commercial/Labour Laws : Current Statutes Library - RBI Reopens Allotment of Investment Limit Under the Voluntary Retention Route for Investments by Foreign Portfolio Investors—Press Release, 2021-2022/1701, dtd. 10-2-2022 120 >>   
Other Commercial/Labour Laws : Current Statutes Library - RBI Cautions Against Unauthorised Forex Trading Platforms—Press Release: 2021-2022/1660, dtd. 3-2-2022 121 >>   
Other Commercial/Labour Laws : Current Statutes Library - Notified Ex-Officio Member of Insolvency and Bankruptcy Board of India—Rescission of Notification No. S.O. 780(E), dtd. 22-2-2018—Notification No. S.O. 406(E), dtd. 28-1-2022 [F. No. 30/03/2016-Ins 121 >>   
Other Commercial/Labour Laws : Current Statutes Library - Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Amendment) Regulations, 2022—Substitution of Regulations 18 and 39A—Notification F. No. IBBI/2021-22/ 121 >>   
Other Commercial/Labour Laws : Current Statutes Library - Notified Ex-Officio Member of Insolvency and Bankruptcy Board of India—Notification No. S.O. 408(E), dtd. 28-1-2022 [F. No. 30/03/2016-Insolvency Section] 122 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Consumer Protection (Direct Selling) Rules, 2021—Notification G.S.R. 37(E), dtd. 21-1-2022 [F. No. L-21/ 13/2021-ICDS] 123 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Shri Ravi Mital takes charge as Chairperson of Insolvency and Bankruptcy Board of India—Press Release No. IBBI/PR/2022/10, dtd. 9-2-2022 123 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Discussion Paper on Amendment in IBBI (Voluntary Liquidation Process) Regulations, 2017—Press Release, dtd. 1-2-2022 123 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Qualified Jewellers Importing Gold Through India International Bullion Exchange—Circular No. 329/IFSCA/ DPM/TS/QJ/2021-22/1, dtd. 19-1-2022 123 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - International Financial Services Centres Authority (Insurance Web Aggregator) Regulations, 2022—Notification No. IFSCA/2021-22/GN/REG021, dtd. 31-1-2022 123 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - International Financial Services Centres Authority (Fintech Incentive) Scheme, 2022—Notification No. IFSCA /2021-22/GN/022, dated 2-2-2022 123 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Section 1 of The Limited Liability Partnership (Amendment) Act, 2021—Short Title and Commencement—Notified date of Enforcement of Sections 1 to 29—Notification S.O. 621 (E) [F. No. 01/03/2021-CL 123 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Limited Liability Partnership (Amendment) Rules, 2022—Amendment in Rules 5, 18 and 19—Insertion of Rules 18A, 37A, 37B, 37C and 37D and Form Nos. 16A and 33-LLP ADJ—Substitution of Annexure A—No 123 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Section 67 of The Limited Liability Partnership Act, 2008 —Application of The Provisions of The Companies Act—Application of Sections 90, 164, 165, 167, 206(5), 207(3), 252 and 439 of The Compan 123 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Section 76A of The Limited Liability Partnership Act, 2008—Adjudication of Penalties—Appointment of Registrar of Companies as Adjudicating—Officers—Order S.O. 622(E) [F. No. 01/03/2021-CL.V-PART 123 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Implementation of Section 51A of UAPA, 1967—Updates to UNSC’S 1267/1989 ISIL (DA'ESH) & AL-Qaida Sanctions List—Deletion of 3 Entries—Circular No. DOR.AML.REC.82/14.06.001/2021-22, dtd. 18-1-202 123 >>   
Other Commercial/Labour Laws : Other Statutes of Fortnight - Implementation of Section 51A of UAPA, 1967—Updates to UNSC'S 1267/1989 ISIL (DA'ESH) & Al-qaida Sanctions List—Deletion of 1 Entry—Circular No. DOR.AML.REC.83/14.06.001/2021-22, dtd. 27-1-2022 123 >>   
Other Commercial/Labour Laws : Select Case Law Library - A. Navinchandra Steels (P) Ltd. v. SREI Equipment Finance Ltd. & Ors. 2021 TaxPub(CL) 1011 (SC) : (2021) 225 Comp.Cas 374 (SC) : (2021) 161 CLA 257 (SC) 124 >>   
Other Commercial/Labour Laws : Select Case Law Library - Amit Jain v. Suresh Singh 2021 TaxPub(CL) 2123 (MP-HC) 127 >>   
Other Commercial/Labour Laws : Select Case Law Library - Ashish Mohan Gupta v. The Liquidator of Hind Motors India Ltd. (in Liquidation) 2021 TaxPub(CL) 2084 (NCLAT-New Delhi) 126 >>   
Other Commercial/Labour Laws : Select Case Law Library - Ashoka Gears v. R.N. Metals India (P) Ltd. 2021 TaxPub(CL) 1830 (Raj-HC) 124 >>   
Other Commercial/Labour Laws : Select Case Law Library - ATO (I) Ltd. & Ors. v. Gandhamardhan Sponge Industries (P) Ltd. & Ors. 2021 TaxPub(CL) 2056 (NCLT-Kolkata) 126 >>   
Other Commercial/Labour Laws : Select Case Law Library - B.M. Agencies v. Amita Art Printers (P) Ltd. 2021 TaxPub(CL) 2097 (NCLT-Mumbai) 125 >>   
Other Commercial/Labour Laws : Select Case Law Library - Badasha Dastagir Jamadar v. Abdul Imam Shekh 2021 TaxPub(CL) 1831 (Karn-HC) 126 >>   
Other Commercial/Labour Laws : Select Case Law Library - Bhavya Prakash & Ors. v. D.D. Motors Ltd. 2021 TaxPub(CL) 2071 (NCLT-New Delhi) 125 >>   
Other Commercial/Labour Laws : Select Case Law Library - BSE Ltd. v. Asahi Infrastructure & Projects Ltd. 2021 TaxPub(CL) 2452 (NCLAT-New Delhi) 126 >>   
Other Commercial/Labour Laws : Select Case Law Library - Centillion Solutions and Services (P) Ltd. v. Euphoria Technologies (P) Ltd. 2021 TaxPub(CL) 2098 (NCLT-Ahd) 124 >>   
Other Commercial/Labour Laws : Select Case Law Library - Central Board of Trustees, EPF v. The Liquidator (Gorur Narasimhamurthy Venkataraman) 2021 TaxPub(CL) 2099 (NCLAT-Chennai) 126 >>   
Other Commercial/Labour Laws : Select Case Law Library - Ganesh Rai P. v. Sulochana K. Naik 2021 TaxPub(CL) 2128 (Karn-HC) 127 >>   
Other Commercial/Labour Laws : Select Case Law Library - Gannon Dunkerley & Co. Ltd. v. Sangeeta Aviation Services (P) Ltd. 2021 TaxPub(CL) 2054 (NCLT-Mumbai) 124 >>   
Other Commercial/Labour Laws : Select Case Law Library - Hifill Tracon (P) Ltd. v. Champa Impex (P) Ltd. 2021 TaxPub(CL) 2181 (NCLT- Kol) 124 >>   
Other Commercial/Labour Laws : Select Case Law Library - Khokhar Iliyas Bismilla Khan v. State of Gujarat & Ors. 2021 TaxPub(CL) 2278 (Guj-HC) 127 >>   
Other Commercial/Labour Laws : Select Case Law Library - Manoj Kumar Nag v. State of Jharkhand 2021 TaxPub(CL) 2132 (Jhar-HC) 127 >>   
Other Commercial/Labour Laws : Select Case Law Library - Next Orbit Ventures Fund v. Print House (India) (P) Ltd. 2021 TaxPub(CL) 1156 (NCLAT- New Delhi) 125 >>   
Other Commercial/Labour Laws : Select Case Law Library - Ngaitlang Dhar v. Panna Pragati Infrastructure (P) Ltd. & Ors. 2021 TaxPub(CL) 2451 (SC) : (2022) 166 CLA 1 (SC) 125 >>   
Other Commercial/Labour Laws : Select Case Law Library - PAP Chem (India) (P) Ltd. v. Millanium Papers (P). Ltd. 2021 TaxPub(CL) 2197 (NCLT- Ahd) 125 >>   
Other Commercial/Labour Laws : Select Case Law Library - Parvathi v. V.T. Ananthakumar 2021 TaxPub(CL) 2135 (Karn-HC) 127 >>   
Other Commercial/Labour Laws : Select Case Law Library - Pradeep Kumar Sekar v. Solar Semiconductor Energy Systems (India) (P) Ltd. 2021 TaxPub(CL) 1548 (NCLAT- Chn) : (2021) 168 SCL 411 (NCLAT- Chn) 124 >>   
Other Commercial/Labour Laws : Select Case Law Library - Priti Saraf & Anr. v. State of NCT of Delhi & Anr. 2021 TaxPub(CL) 1992 (SC) 124 >>   
Other Commercial/Labour Laws : Select Case Law Library - Raj Kumar Goenka v. State of Bihar 2021 TaxPub(CL) 1682 (Pat-HC) 127 >>   
Other Commercial/Labour Laws : Select Case Law Library - Rohit Nath @ Rohit Rabindra Nath v. KEB Hana Bank Ltd. 2021 TaxPub(CL) 2023 (Mad-HC) : (2021) 165 CLA 206 (Mad) 126 >>   
Other Commercial/Labour Laws : Select Case Law Library - Santanu T. Ray v. Maharashtra Industrial Development Corp. Ltd. 2021 TaxPub(CL) 1168 (NCLT- Mum) 125 >>   
Other Commercial/Labour Laws : Select Case Law Library - Shiksha Educational Trust & Ors. v. State of U.P. & Anr. 2021 TaxPub(CL) 1834 (All-HC) 127 >>   
Other Commercial/Labour Laws : Select Case Law Library - Sozin Flora Pharma LLP v. State of Himachal Pradesh & Anr. 2021 TaxPub(CL) 1972 (HP-HC) 126 >>   
Other Commercial/Labour Laws : Select Case Law Library - Suman Chattopadhyay v. Republic of India 2021 TaxPub(CL) 1733 (Ori-HC) 123 >>   
Other Commercial/Labour Laws : Select Case Law Library - UOI v. Yogesh Narayanrao Deshmukh 2021 TaxPub(CL) 2260 (Bom-HC) 128 >>   
Other Commercial/Labour Laws : Select Case Law Library - Upendra Rai v. Central Bureau of Investigation & Anr. 2021 TaxPub(CL) 1683 (Del-HC) : (2021) 166 SCL 434 (Del) 128 >>   
Other Commercial/Labour Laws : Select Case Law Library - Vijay Kumar Sharma & Anr. v. Dy. Commr. of Police, Economic Offence Wing & Anr. 2021 TaxPub(CL) 2165 (Del-HC) : (2021) 168 SCL 493 (Del) 128 >>   
Customs : Media Library - On track to achieve $650-billion exports target in FY22: Piyush Goyal 129 >>   
Customs : Media Library - Govt bans import of foreign drones to boost Make in India, lists exceptions 130 >>   
Customs : Media Library - Customs duty exemptions on 350 items withdrawn to push 'Make in India' 130 >>   
Customs : Media Library - Merchandise exports grow at a slower pace in January, touch $34 billion 130 >>   
Customs : Professionals’ Input Library - Privacy of Customs Data/Information Provisions Under Finance Bill, 2022—Srivatsan Ranganathan 131 >>   
Customs : Current Statutes Library - Clarification Regarding Applicability of Social Welfare Surcharge on Goods Exempted from Basic and Other Customs Duties/Cesses, Regarding—Circular No. 3/2022-Customs, dtd. 1-2-2022 [F. No. CBIC-190354/ 262/2021-TRU Sec 132 >>   
Customs : Current Statutes Library - Notification of Authorised Officers Under Section 25 read with Section 47 (5) of Food Safety Standards (FSS) Act, 2006 and Regulation 13 (1) of FSS (Import) Regulation, 2017, Regarding—Instruction No. 2/2022-Customs, d 133 >>   
Customs : Other Statutes of Fortnight - Rate of Exchange for conversion of Foreign Currencies into Indian Currency and vice versa—Notification No. 08/2022-Customs (NT), dtd. 3-2-2022 [F.No. 468/01/ 2022-Cus.V] 133 >>   
Customs : Select Case Law Library - Delhi International Airports (P) Ltd. v. Commr. of Cus. (A) 2021 TaxPub(EX) 780 (CESTAT-NDel) 134 >>   
Customs : Select Case Law Library - In re, Inspiration Idea & Innovations & Productions (P) 2021 TaxPub(EX) 649 (AAR (DELHI)) 134 >>   
Customs : Select Case Law Library - Jaideep Ispat & Alloys (P) Ltd. v. Commr. of Cus., CGST, CE & Cus. 2021 TaxPub(EX) 781 (CESTAT-NDel) 134 >>   
Customs : Select Case Law Library - K.S. Worth International v. Commr. of Cus. 2021 TaxPub(EX) 778 (CESTAT-NDel) 134 >>   
Customs : Select Case Law Library - MTI Materials (P) Ltd. v. Commr. of Cus. 2021 TaxPub(EX) 776 (CESTAT-NDel) 134 >>   
Customs : Select Case Law Library - RK Sharma v. Commr. of Cus. (A) 2021 TaxPub(EX) 775 (CESTAT-NDel) 134 >>   
Central Excise : Current Statutes Library - Valuation of Tobacco and Tobacco Products for the Purposes of Payment of Basic Excise Duty and National Calamity Contingent Duty (NCCD), Regarding—Circular No. 1082/03/2022-CX, dtd. 1-2-2022 [F. No. 354/02/2022- 136 >>   
Central Excise : Select Case Law Library - Flexi Caps & Polymers (P) Ltd. v. Commr. of CGST & C.E. 2021 TaxPub(EX) 734 (CESTAT-NDel) 137 >>   
Central Excise : Select Case Law Library - Huhtamaki PPL Ltd. v. CCE & ST 2021 TaxPub(EX) 445 (CESTAT-Ahd) : (2021) 50 GSTL 309 (CESTAT-Ahd) 138 >>   
Central Excise : Select Case Law Library - Inox Air Products (P) Ltd. v. Commr. of Cus., C.E. & S.T. 2021 TaxPub(EX) 735 (CESTAT-Hyd) 138 >>   
Central Excise : Select Case Law Library - J.U. Pesticides & Chemicals (P) Ltd. v. CCE 2021 TaxPub(EX) 712 (CESTAT-Chenn) 137 >>   
Central Excise : Select Case Law Library - Kukreti Steels Ltd. v. Commr. of CGST 2021 TaxPub(EX) 768 (CESTAT-NDel) 137 >>   
Central Excise : Select Case Law Library - Mantri Mettalics (P) Ltd. v. Commr. of Central Tax & CE 2021 TaxPub(EX) 763 (CESTAT-Mum) 138 >>   
Central Excise : Select Case Law Library - Shailesh Maganbhai Patel v. State of Gujarat 2021 TaxPub(EX) 739 (Guj-HC) 137 >>   
Central Excise : Select Case Law Library - Siddhartha Marketing Services Ltd. v. Commr. of CE, CGST 2021 TaxPub(EX) 720 (CESTAT-NDel) 137 >>   
Central Excise : Select Case Law Library - Steelcase Asia Pacific Holdings India (P) Ltd., In re 2021 TaxPub(EX) 721 (AAR- Mum) 137 >>   
VAT/CST : Select Case Law Library - F.M. Sales & Marketing v. STO 2021 TaxPub(VAT) 358 (Mad-HC) 140 >>   
VAT/CST : Select Case Law Library - Kaushalesh Steels v. Addl. Commr. of Commrl. Taxes 2021 TaxPub(VAT) 257 (Karn-HC) : (2021) 90 GSTR 156 (Karn) 140 >>   
VAT/CST : Select Case Law Library - Madhucon Projects Ltd. v. CTO 2021 TaxPub(VAT) 352 (Mad-HC) 140 >>   
VAT/CST : Select Case Law Library - Metafilms India Ltd. v. Asstt. CCT 2021 TaxPub(VAT) 349 (Mad-HC) 140 >>   
VAT/CST : Select Case Law Library - State of Jharkhand & Ors. v. Bihar Sponge Iron Ltd. 2021 TaxPub(VAT) 293 (SC) : (2021) 94 GSTR 151 (SC) 140 >>   
VAT/CST : Select Case Law Library - VA Tech Wabag Ltd. v. State of Assam & 2 Ors. 2021 TaxPub(VAT) 255 (Gau-HC) : (2021) 89 GSTR 300 (Gau) 140 >>   
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