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Archive: 12 July 2015

Posts in 12 July 2015

Section 263 can be invoked for late deduction and deposit of TDS

July 12, 2015 1048 Views 0 comment Print

ITAT Kolkatta has held In the case of Menally Sayaji Engineering Ltd. VS -CIT that if assessee failed to deduct TDS during the previous year on payments of management service fee and royalty debited to the profit and loss account and if in his Assessment Order Passed U/s. 143(3)

Doctrine of Unjust Enrichment applicable on capital goods captively consumed – SC

July 12, 2015 2420 Views 0 comment Print

In attracting the principle of unjust enrichment it is not only the actual burden which is passed on to the another person that would be taken into consideration even if the incident of such duty had not been passed on by him to any other person

Securities Appellate Tribunal (SAT) – An Insight

July 12, 2015 16055 Views 0 comment Print

This article deals with an insight in Securities Appellate Tribunal (SAT), a body formed by SEBI Act, 1992. Section 15K of SEBI Act, 1992 empowers the Central Government to set up one or more Tribunals, for the purpose making appeals against the orders of SEBI and its adjudicating officers. These tribunals will be known as Securities Appellate Tribunal (SAT). In exercise of the power conferred, the Central Government has set up one Tribunal at Mumbai.

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