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Exploring the Scope of Diagnostic Patents with special reference to Section 3(i) of the Patents Act
Legal Aid Society, Campus Law Centre, University of Delhi is organizing the webinar titled “Exploring the Scope of Diagnostic Patents with special reference to Section 3(i) of the Patents Act”
Decoding the New Income Tax TDS and TCS on Goods
The Finance Act, 2020 extended the ambit of Tax Collection at Source (TCS) to sale of any goods [Section 206C(1H) of the Income Tax Act, 1961]. Now, the same transactions have also been included within the scope of Tax Deduction at Source (TDS) by the Finance Act, 2021 with effect from 1st July, 2021 [Section 194Q].
The second wave of Covid-19 pandemic has re-emphasised the importance of CSR spending. Recently, the Ministry of Corporate Affairs has also notified amendments to Section 135 of the Companies Act, 2013 and the Companies (Corporate Social Responsibility) Rules, 2014, effective from 22 January 2021 and also issued certain clarifications in the form of General Circulars.
Customs Bonded Manufacturing & Warehousing Scheme
There are various challenges/complexities arising in the export promotion schemes viz., Advance Authorisation /EOU/SEZ etc. Hence, the government has initiated to promote the ‘Bonded Manufacturing & Warehousing Scheme’ as a part of Make in India initiative. In fact, various amendments have also been made in the scheme during last couple of years to make it business-friendly and bring down legal ambiguities.
Choosing the Right Export Promotion Scheme
The webinar will compare and analyse the four export promotion schemes - Advance Authorisation/EPCG, EOU, SEZ and Customs bonded manufacturing facility.
Bonded Manufacturing & Warehousing Scheme for Exporters
The government has been promoting the ‘Bonded Manufacturing & Warehousing Scheme’ which is contemplated under Sections 58 and 65 of the Customs Act 1962 as part of Make in India initiative. The scheme saw various amendments in the last couple of years to make it business-friendly.
Insolvency and Bankruptcy Code (Amendment) Ordinance 2021
The Insolvency and Bankruptcy Code (Amendment) Ordinance, 2021 has been promulgated on 4th April 2021 introducing pre-packaged insolvency resolution process for corporate persons classified as micro, small and medium enterprises (MSME).
Important issues in GST for the ‘Manufacturing Sector’
This webinar organised by Lakshmikumaran & Sridharan will focus on certain important issues which are to be taken care by the ‘manufacturing sector’ in respect of Goods and Services Tax (GST).
Incentives received by travel agents - Taxability under BAS - Impact of CESTAT LB decision
The Larger Bench of CESTAT in a recent landmark decision in the case of Kafila Hospitality & Travels Pvt. Ltd., has held that the target incentives / Performance Linked Bonus (PLB) Commission received by air travel agents from the airlines and commission received from CRS companies is not subject to service tax under the category of ‘Business Auxiliary Services’.
SC decision on classification of goods for railways – Impact on automobile and other sectors
While classification of goods has always been a disputable area, parts of railway and automobiles have been particularly under the scanner. This has been the scenario across Customs, Central Excise, VAT and now, GST laws.