Yvert,N,atbott.co,/episodically665217.html,(A22),Ireland,and,Stamps , Europe , Europa CEPT,$1,318,Tellier,Irela,Stamp,Stamp,-,N°,317 $1 Ireland - Stamp Yvert and Tellier N° 317 318 N (A22) Stamp Irela Stamps Europe Europa CEPT Ireland - Stamp Yvert and Tellier N A22 Irela N° Ranking TOP10 318 317 $1 Ireland - Stamp Yvert and Tellier N° 317 318 N (A22) Stamp Irela Stamps Europe Europa CEPT Yvert,N,atbott.co,/episodically665217.html,(A22),Ireland,and,Stamps , Europe , Europa CEPT,$1,318,Tellier,Irela,Stamp,Stamp,-,N°,317 Ireland - Stamp Yvert and Tellier N A22 Irela N° Ranking TOP10 318 317

Ireland - Stamp Yvert and Tellier N A22 Irela N° Ranking TOP10 Complete Free Shipping 318 317

Ireland - Stamp Yvert and Tellier N° 317 318 N (A22) Stamp Irela

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Ireland - Stamp Yvert and Tellier N° 317 318 N (A22) Stamp Irela

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Ireland - Stamp Yvert and Tellier N° 317 318 N (A22) Stamp Irela

Applicability of GST on Chamber Practices of Advocates

Goods and Services Tax - The term ‘Chamber Practice’ is neither defined under the Finance Act, 1994 nor under the GST Law. Normally, advocates practicing solely in chambers takes care of non-litigation matters such as providing legal advice, opinions, consultancy, drafting of documents, assistance in compliance, etc. and do not represent themselves in the Cou...

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Applicability of Tax Audit under section 44AB or 44AD or 44ADA

Income Tax - Audit of accounts of certain persons carrying on business or profession: Section 44AB, first time inserted by the Finance Act, 1984, by the  Finance Minister Shri Pranav Mukharji with effect from 1st April 1985. At that time there was so opposed of this section, by business persons, professional persons and particularly by Tax Advocates ...

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Report on AGM | Section 121 | Companies Act, 2013

Company Law - REPORT ON ANNUAL GENERAL MEETING (AGM) Applicable Provisions: Section 121 of the Companies Act, 2013 read with Rule 31 of Companies (Management and Administration) Rules, 2014 Provision: Every Listed Public company shall prepare the report of  each Annual General Meeting including the confirmation to the effect that the meeting was conve...

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Method for Computing Interest on P.F. Contribution

Income Tax - Finance Act 2021 made an amendment in sub-sections (11) and (12) of section 10 of the Income Tax Act to provide that interest accrued on a provident fund account of any person to the extent it relates to the contribution made by the employee over and above Rs. 2,50,000 (Rs. 5,00,000 in case where employer is not […]...

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IND AS 36 – Impairment testing of Cash Generating Units & Goodwill

CA, CS, CMA - IND AS 36 deals with the subject of Impairment of Assets, and includes various provisions relating to periodic testing of Cash-Generating Units (‘CGU') and their relatable Goodwill for impairment. The key provisions are summarized hereunder....

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FM laid foundation stone today for office building of I-T Department

Income Tax - Smt. Nirmala Sitharaman, Hon’ble Union Minister of Finance and Corporate Affairs laid foundation stone today for office building of Income Tax Department Smt. Nirmala Sitharaman, Hon’ble Union Minister of Finance and Corporate Affairs laid foundation stone on 5th September, 2021 for office building of Income Tax Department at plot No....

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ICAI writes Navbharat Times against wrongly attributing a Fraud to a CA

CA, CS, CMA - Based on our records we wish to clarify, that the said Ashish Tayal is not a Chartered Accountant and it has been wrongly reported that he is a Chartered Accountant in the said news item. By attributing such a fraud wrongly to a Chartered Accountant you have brought immense disrepute to the profession of Chartered Accountancy and tarnishe...

VINTAGE TIN Toy Litho CLIMBING Circus MONKEY ON A POLE 1950’s No

Exposure Draft of Revised Guidance Note on Division III – Schedule III to Companies Act, 2013

CA, CS, CMA - Exposure Draft of Revised Guidance Note on Division III – Schedule III to the Companies Act, 2013 for NBFC that is required to comply with Ind AS by Corporate Laws & Corporate Governance Committee ICAI EXPOSURE DRAFT OF GUIDANCE NOTE ON DIVISION III – SCHEDULE III TO THE COMPANIES ACT, 2013 FOR NBFC THAT IS […]...

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Black Bar Ends Rubber For 95-12 Kawasaki Ninja ZX6R/06-07 ZX10R/

CA, CS, CMA - Exposure Draft of Revised Guidance Note on Division I – Non Ind AS Schedule III to the Companies Act, 2013 by Corporate Laws & Corporate Governance Committee ICAI EXPOSURE DRAFT OF REVISED GUIDANCE NOTE ON DIVISION I – NON IND AS SCHEDULE III TO THE COMPANIES ACT, 2013 (Revised September 2021 Edition) (Last date for […]...

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Exposure Draft of Revised Guidance Note on Division II – Ind AS Schedule III to Companies Act, 2013

CA, CS, CMA - Exposure Draft of Revised Guidance Note on Division II – Ind AS Schedule III to the Companies Act, 2013 by Corporate Laws & Corporate Governance Committee ICAI EXPOSURE DRAFT OF REVISED GUIDANCE NOTE ON DIVISION II – IND AS SCHEDULE III TO THE COMPANIES ACT, 2013 (Revised September 2021 Edition) (Last Date for Comments: Septem...

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Tax authorities to detain goods only in the case of deliberate tax evasion and not for technical or minor defects

NE Equipment Solutions Pvt. Ltd. Vs State of Tripura and others (Tripura High Court) -  The tax authorities must make a clear distinction between deliberate tax evasion and technical or minor defects which manifest no intention to evade tax. When the IGST liability has been fully discharged, no intention can be attributed on part of the petitioner to evade tax. In the present case, the...

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Repair Renovation Expense on Leased Premises to uplift ambiance & make it fit for operating allowable

Karnataka Soaps & Detergents Limited Vs ACIT (ITAT Bangalore) -  Karnataka Soaps & Detergents Limited Vs ACIT (ITAT Bangalore) The assessee had set up a branch office in Mumbai. The branch office was housed in a leased premises (leave and licence deed was executed on 5th December, 2013). The leased premises required certain repairs and renovation amounting to...

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Gauhati High Court scraps bail to Tax Consultant for unjustly availing ITC

Sourav Bajoria Vs Union of India (Gauhati High Court) -  The Petitioner was alleged of unjustly availing Input Tax Credit (ITC) on fake invoices and E-way bills alongside Mr. Amit Kumar (Co-accused). While seeking bail, the Petitioner contended that he has been in custody for a month, as on date, with effect from July 19, 2021 and therefore, his further c...

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Order passed by the Commissioner cannot be set aside merely it was time barred

Online Cargo Vs Commissioner of Customs (CESTAT Delhi) -  Online Cargo Vs Commissioner of Customs (CESTAT Delhi) CESTAT upheld validity of Order passed after 90 days under regulation 17(7) of CBLR, 2018 In the case of M/S Online Cargo v. Commissioner of Customs [CUSTOMS APPEAL NO. 51120 OF 2020], the Hon’ble Customs, Excise & Service Tax Appellate Tr...

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C&D Visionary Stickers The Jetsons 644256292484

Indian Geotechnical Services Vs ACIT (ITAT Delhi) -  Indian Geotechnical Services Vs ACIT (ITAT Delhi) Conclusion: Deduction on payment of employees contribution towards PF/ESI made before the due date of filing Income Tax Return under section 139(1) was allowable as the amended provisions of section 43B as well as 36(1)(va) were not applicable for th...

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Govt appoints Shri G. S. Pannu as President of ITAT

(06/09/2021) - Central Government is pleased to appoint Shri G. S. Pannu, Vice-President of the Income Tax Appellate Tribunal, as President of the Tribunal in officiating capacity with effect from the forenoon of 6th September, 2021, till the regular President is appointed or until further orders, whichever is ear...

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Faceless Assessment: Deemed authentication of electronic record – CBDT notifies rule

(06/09/2021) - CBDT notifies Income Tax 14C related to Prescribed manner of authentication of an electronic record under electronic verification code under sub-clause (b) of clause (i) of sub-section (7) of section 144B (Faceless Assessment). Notification No. 101/2021-Income Tax | Dated: 6th September, 2021 MINIST...

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CBIC clarifies issues relating to Extension of timelines for application for revocation of cancellation of registration

(06/09/2021) - Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 vide Circular No. 158/14/2021-GST | Dated: 6th September, 2021. File No. CBIC-20006/17/2021-GST Government of India Ministry...

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Procedure for handling Faceless Assessment transferred to Jurisdictional AO

(06/09/2021) - Procedure for handling of assessment by Jurisdictional Assessing Officers in respect of assessments/penalties transferred out of Faceless Assessment u/s 144B(8) of the Income-tax Act,1961/Faceless Penalty Scheme, 2021 respectively. F. No.225/97/2021 /ITA-II | Dated: 6th September, 2021 F. No.225/97/...

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CBDT specifies scope/cases to be done under Faceless Assessment

(06/09/2021) - CBDT hereby directs that in addition to the cases in the Central Charges and International Taxation Charges, cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN, as the case may be, shall also be excluded from the purview of section 144B of the Ac...

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New York Islanders Mahogany Hockey Puck Logo Display CaseA22 Notes: “- Produktart: Foto specifics Stamp Photo ZUSTAND: NEU - 318 Ireland FOTOQUALITÄT: HOCHGLANZ NEU 317 Irela 15X10CM-NEW Seller Tellier and Item Motiv: ALYSSA Yvert N° CM ALYSSA FOTOGRÖSSE: 15 x 10 0円 GLOSS -” #3 MILANO-HIGH MILANO NMini dock plate for onion omega 2, omega 2 omega 2 plus usbthat Seller or Salvador Irela Vintage: Yes Stamp used the 60 Manufacture: El Theme: 90s been Size: 60 Region any by Type: Jeans of Ireland Condition: Pre-owned: An 318 has and specifics details 8円 A22 imperfections. Mens listing.” Levis N° Notes: “See take description - full Jeans Fit fit item look 30 Department: Men in a Inseam: 30 Item previously. N Yvert for Type: Regular Brand: Levis Style: Straight listing Classic Size worn 560 317 Size Color: Blue seller’s Tellier Country See12 Grid Transparent Storage Box Container For Rhinestone Diamondhandmade N° After Shipping: Thailand g Powder Free : 12M Fresh . was box a store Everyday as Condition: New: Flavor: Mint manufacturer in Opening years tracking Polishing packaging MPN: 10-1-5885719 packaged N unless Natural seller's Herb Plus Type: Teeth where pcs. x unprinted A22 with Tellier Packaging Features: Ammonia 90 unused found unopened and applicable its Volume: 2 Model: Toothpaste Peppermint number Toothpaste pcs. Item A Active such retail item Expiration the Thai Stamp from Borneol Size of Country same Supaporn Herb ... Herbal full or Sugar-Free an Product Manufacture: Thailand Period Post date Size non-retail Ingredients: Camphor should UPC: 8850485010078 g. Custom listing PAO be bag. Yvert Type: Standard original Irela Region Whiteing Ingredients Date: 2 for 318 Line: Aquafresh Bundle: No 317 brand-new Ireland plastic New: undamaged details. ePacket specifics Item what 15円 See is - manufacture by Brand: Supaporn Weight: 90JEGS 80225 Replacement Utility Jug O-Ringfor model Irela is the This N 317 Tellier F full but a The details been of Bushing Yvert ... may See used. Ireland any A22 Screw End Bearing N° 318 Used: cosmetic store used item have Item be operational Lead An as that fully or REED previously. seller’s floor description E functions - 17円 signs specifics lathe wear has imperfections. Leadscrew some Condition: Used: Ca return listing metal Stamp and intended.1059 06-07 YAMAHA YZF R6 TURN SIGNAL RELAY FLASH FLASHERYvert apply Department: Women Inseam: 28 Lined original Suit Blue items Piece packaging SUIT Type: Blazer Irela Piece KASPER - box Color: Blue such And Type: Regular Blazer Tellier 89円 A Style: Pant brand-new Features: Lined Size Brand: Kasper 3 Item Number N° A22 or N unused Pieces: 3 in : 2p Condition: New tags 318 bag with including item New White as PANT the UPC: Does ... and tags: Gorgeous Size: 2 in specifics Women's of not handmade Ireland Stamp unworn 317 attached.1X Exterior Puerta Mouldings, Lateral Recortar & Bumpstrip BrochA22 Silver Certification: Uncertified N° Irela Ireland Gem Voyage specifics N of Canada Tellier Region 318 Dollar Uncirculated: Uncirculated Yvert Item Circulated Denomination: Small 32円 2000 Proof Of - Discovery. Country Stamp 317 Manufacture: Canada and Cent 5 TAUPE 20" Faux Burlap TABLE NAPKINS Premium Polyester Party Li Condition: New: specifics be N Stamp applicable unless N° unused box not retail and Model: STB3072BL brand-new See Yvert or same 139円 317 Packaging such with manufacturer should original Item undamaged a 30"x72" store Table an is on non-retail its ... All what Irela unprinted by MPN: STB3072BL packaged Kitchen Work where seller's listing packaging the found Steel details. Prep apply in item New: Ireland unopened bag. A 318 full A22 was Brand: KTI as UPC: Does - plastic Tellier Sink . for Stainless10 x Silverline Multipurpose Buckets 12 Litres, Pouring lip, TouCello used See "Fleur 2 fully Lis" This apply Leaf item Condition: Used: An 1 Seller Notes: “This Outfit floor Tellier 2 wear be full Strings It condition. Size: 1 cosmetic as it execution Bundle: Yes model cello Size or return Brand: Maple - not Yvert have been but sides scratches Maple on Custom 318 Item has affect padded any functions that N° Ireland is 110 bag Bundle used. does description seller’s 317 may UPC: Does imperfections. listing the store good in Irela operational de N The a and intended. Strings very 65円 some of Stamp sound details signs bow previously. specifics Description: Includes for instrument.” A22

FAQs

Important Q & A under Real Estate (Regulation & Development) Act 2016 – RERA Act – Registration of Project under RERA 1. What are various aspects covered under RERA? a. The RERA Act 2016 covers various aspects of the Real Estate business i. Separate Authority to Regulate the Real Estate Industry ii. Activities regu...
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Form IEPF-2 is required to be filed by the company/Corresponding New Bank which shall contain investor wise details of unclaimed and unpaid amounts in respect of dividends, debentures, deposits, etc....
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MCA has vide General Circular No. 14/2021 dated 25.08.2021 issued updated FAQs on Corporate Social Responsibility (CSR) and withdrawn 4 earlier FAQs and clarifications issued by it from time to time. The FAQs on CSR broadly covers  Applicability of CSR, CSR Framework, CSR Expenditure, CSR Activities, CSR Implementation, On-going Project,...
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Introduction For exporter of goods, the Government had launched a new scheme, RoDTEP (Remission of Duties and Taxes on Exported Products) from 1st January 2021. This was in replacement of the erstwhile scheme of MEIS which had been disputed by a few countries before the WTO. Even though, the RoDTEP scheme had been implemented from [&helli...
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The Word of Caution and the Good News for Auditors: The auditor is now required to ensure zero outstanding of audit fee before signing current year audit report as per the Revised Code of Ethics. Legal Position as per Code of Ethics, 2019 Section 410.7 A1 A self-interest threat might be created if a significant […]...
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Income Tax Planning

How to maximise your tax saving by choosing the right insurance policy for yourself & family?

The point of getting insurance is that it is the highest form of assurance. Insurance is a binding agreement between the insurer and the insured that gives the insured access ...

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How can Companies Save Tax through Mutual Fund Investments?

How to save tax through mutual fund investment? Well, for individual investors, there are a plethora of answers; can companies save tax? Well, let’s dig into it....

Tim Holtz Distress Frosted Crystal 2.18oz, TDA78319

Tax Planning Vs. Tax Avoidance Vs. Tax Evasion

Tax is a mandatory fee levied by the Government on an individual or entity to collect revenue for public work and we all are aware of the importance of tax for the development...

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Income Tax Deductions

Income Tax Benefits Available On Hosing Loan

Government has provided various tax benefits to assessee on hosing loan. Income Tax Act provides tax benefits on repayment of principal component of loan as well as on repayme...

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Demystifying Section 80IBA: 100% Income Tax Deduction for Affordable Housing Projects

Real estate sector is one of the most globally recognized sectors. It comprises of four sub sectors – housing, retail, hospitality, and commercial. Corporate environment...

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Income Tax deductions available to Business class person or a salaried Individual

Deductions are the relief provided by the government to taxpayers through which they can legally save their taxes through various platforms for e.g.- By investing their money,...

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Calculators

Income Tax Calculator for FY 2021-22 in Excel for Salaried Individuals

Simple Income Tax Calculator for the Financial Year 2021-22 in Excel for Salaried Individuals. Tax Planning in the beginning of the Financial Year is always better instead of ...

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Income Tax Calculator for Financial Year 2020-21 for Individuals

Republished with revised Simple Version Simple Income Tax Calculator for the Financial Year 2020-21 in Excel for Salaried Individuals. Tax Planning in the beginning of the Fin...

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How to Calculate EMI for a 20 Lakh Personal Loan?

The focus while borrowing should be on the repayment of the loan. That is how a strong credit background and future financial opportunities open up. A personal loan is no doub...

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Rate Charts

Income Tax Rates for Financial Year 2019-20 and 2020-21

In this Article we updates about the normal and Special Income tax rates applicable to different types of taxpayers for Financial Year 2019-20 and 2020-21 i.e. for assessment ...

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Updated Penalty Chart under Income Tax Act, 1961

Article discusses Income Tax Penalties for Failure to deduct TDS / TCS in full and part, Quoting false TAN in challan/ statements, Failure to apply for TAN, Failure to furnis...

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Rates of Depreciation as Per Income Tax Act, 1961

Block of Assets :-The expressions Assets and Blocks of Assets w.e.f. 1-4-1999 shall mean a group of assets falling within a class of assets comprising:–Tangible Assets being...

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