The report of Joint committee of Business processes for GST, gives us the glimpse of what is going to happen in the GST regime. Based on the report, following are the situations where the possibility for refund under GST arises. Below mentioned table tries to cover all related provisions recommended by committee to get the refund sanctioned without any complication.
Notification No. 79/2015 – Income Tax Dated: October 13, 2015- Corrigendum to Notification No. 50/2014 or S.O.2752(E) dated 22 October 2014
NOTIFICATION NO. 98/2015-CUSTOMS (N.T.) In exercise of the powers conferred under section 4 and section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the officers mentioned in column (2) of the Table below as Principal Commissioner or Commissioner of Customs for the purpose of adjudicating the cases assigned to them by the Central Board of Excise and Customs by an Order in respect of officers mentioned in column (3) of the said Table, namely:-
During a meeting held on 15.07.2015 with the Board and the NFIR on the subject mentioned above. the Federation pointed out that railway quarters which are unfit for occupation or in a dilapidated condition are being allotted by the railway administration in the Zonal Railways/Units and thereby the affected railway employees are being denied HRA. The Federation further requested that necessary instructions may be issued in this regard.
alue Added Tax Act, 2004 (Delhi Act 3 of 2005), read with rule 47 of the Delhi Value Added Tax Rules, 2005, the Lt. Governor of the National Capital Territory of Delhi is pleased to appoint the following DANICS (probationers 54th batch) officers as Assistant Commissioners cum VATO for the training programme form 21/12/2015 to 08/01/2016. During this period they will work as independent Assistant Commissioner cum VATO in Wards/ Branches to assist the Commissioner of Value Added Tax, Government of National Capital Territory of Delhi, in the administration of the said Act, namely: –
In partial modification of Notification No.F.3(515)/Policy/VAT/2015/805-816 dated 29/09/2015, I, Vijay Kumar, Commissioner, Value Added Tax in exercise of the powers conferred under section 27 of the Delhi Value Added Tax Act,2004, do hereby extend the last date for filing of online returns for the 1st and 2nd quarters of the year 2015-16, in Forms EC-II and EC-III to 16/11/2015.
Supreme Court held In the case of P. Satyanarayana Murthy V. The Dist. Inspector of Police and ANR that the proof of demand of illegal gratification is the gravamen of the offence under Sections 7 and 13(1) (d)(i)&(ii) of the Act and in absence thereof, unmistakably the charge there for, would fail.
Delhi High Court held In the case of DIT Vs. M/s Ericsson Communications Ltd. that mere passing of the book entries, which are reversed, would not give rise to an obligation to deduct TDS by the Assessee, as clearly, there is no debt that can be said to be acknowledged by the Assessee.
High Court held In the case of M/s Swarovski India Pvt. Ltd. V. DCIT that in this case, queries and issues have been specifically raised and answered by the assessee in the original assessment proceedings. Thus, even though AO did not make any addition in the assessment order
Supreme Court held In the case of SRI S.N. Wadiyar (Dead) through LR V. Commissioner of Wealth Tax that a property which is going to be taken over by the Government at a compensation of Rs. 2 Lakhs and is awaiting notification under Section 10 of the Act for this purpose
