Day: December 19, 2015
14 articlesSEBI

SEBI
Consultation Paper- Additional disclosure norms for retail/public issuance of Additional Tier 1 (AT1) instruments issued by banks
Excise Duty

Excise Duty
CESTAT order to deposit duty after considering prima facie case, undue hardship and interest of Revenue is valid
Income Tax

Income Tax
Defunct companies at the time of assessment have resurrected back to life after statutory compliances were fulfilled, addition u/s 68 sustained
Income Tax

Income Tax
TDS U/s.194I not deductible on lease premium paid to acquire land on lease with substantial right
Income Tax

Income Tax
Transfer Pricing: Captive unit bearing limited risk cannot be compared with a giant company having full fledged risk
Income Tax

Income Tax
Free samples of medicines to medical practitioners not covered under gift, no disallowance u/s 37
Income Tax

Income Tax
Registration u/s 12AA not to be denied to a trust not having any formal deed of trust, even oral deed may suffice
Income Tax

Income Tax
Time limit u/s 92CA (3A) being mandatory, no transfer pricing adjustment sustainable on time barred TPO order
Income Tax

Income Tax
No estoppels in law for correctness, inadvertently included comparable may be argued in later proceedings
Income Tax

Income Tax
e-TDS/TCS RPU version 1.4 for Statement(s) from FY 2007-08 onwards released
Income Tax

Income Tax
NSDL releases New e-TDS/TCS File validation utility wef 19.12.2015
CA, CS, CMA

CA, CS, CMA
Statutory Audit may be replaced by Forensic Audit
Service Tax

Service Tax
Exemption from Service Tax on Services Provided by Goods Transport Agency
CA, CS, CMA

CA, CS, CMA
