Last date to submit application under MEIS for exports made between 01-09-2020 to 31-12-2020 extended till 31-08-2022.
Notification No. 15/2015-2020, dated 01-07-2022.
Amendment in FTP to extend IGST & Compensation Cess exemption on imports under AA/EPCG etc.
Notification No. 16/2015-20, dated 01-07-2022.
Sec. 56(2)(vii b) applies to conversion of Compulsory Convertible Debentures (CCDs) into equity shares.
Milk Mantra Dairy (P.) Ltd. v. DCIT – [2022] 140 taxmann.com 163 (Kolkata-Trib.).
CIT cannot revise order passed by AO in accordance with directions issued by DRP.
Barclays Bank PLC v. Commissioner of Income-tax (International Taxation) – [2022] 139 taxmann.com 503 (Mumbai-Trib.).
Sec. 28(iv) – Grant paid by Dutch Govt. directly to Dutch Co. to subsidise import of windmill by Indian Co. is not taxable u/s 28(iv).
Commissioner of Income-tax v. Tube Investments of India Ltd. – [2022] 140 taxmann.com 93 (Madras).
Faceless Appeal Scheme, 2021 mandating grant of personal hearing is curative amendment; applies retrospectively: ITAT.
Bank of India v. ACIT – [2022] 140 taxmann.com 41 (Mumbai-Trib.).