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Marching towards Cashless India

March 4, 2017 780 Views 0 comment Print

On its part, the NPCI which has been giving big cash awards for use of digital transactions, has so far disbursed over Rs 153 crore to nearly 10 lakh consumers and merchants through Lucky Grahak Yojana and Digi Dhan Vyapar Yojana. These schemes are meant to make digital payments a mass movement. The response through the incentives has been pretty good with Maharashtra, Tamil Nadu, Uttar Pradesh, Andhra Pradesh and Delhi emerging as trend-setters. There has been a good response to the initiative from all sections and age groups. The only challenge would be to ensure that the same enthusiasm is retained after the economy is fully remonetised in the next few weeks. The digital drive must reach its logical end.

National Health Mission: Making Health For All vision a reality

March 4, 2017 1221 Views 1 comment Print

The National Health Mission represents India’s flagship health sector programme making the Health For All vision a reality. In its innate success lies the future of a healthy India.

Assessment of Individual cannot be done by issuing notice on HUF

March 3, 2017 3477 Views 0 comment Print

An ‘individual’ and an ‘HUF’ are different persons under the Income Tax Act, and notice to one cannot be deemed as notice to the other.

Mere surplus year after year cannot be deciding factor to deny exemption U/s. 11

March 3, 2017 1908 Views 0 comment Print

Assessee society is generating surplus year after year is not the deciding factor to determine whether it is eligible for exemption under section 11 of the Act. And on this ground alone, the exemption claimed by the assessee society under section 11 can not be denied. What is relevant to examine is whether the surplus so generated is ploughed back in furtherance of its educational objectives and related activities or not.

Concluded assessments cannot be disturbed in absence of any incriminating material

March 3, 2017 1227 Views 0 comment Print

In terms of section 153A of the Act, the already finalised assessment can only be disturbed if the search team has found some incriminating documents or material and which was relied upon by the AO at the time of framing the assessment or the addition is made in the order passed under section 143(3) r.w.s.153A of the Act by referring to seized material and not otherwise

Under RTI PIO not supposed to create info that is not part of record

March 3, 2017 90570 Views 2 comments Print

Commission observed that under the provisions of the RTI Act, 2005, only such information as is available and existing and held by the public authority or is under control of the public authority can be provided. The PIO is not supposed to create information that is not a part of the record. He is also not required to interpret information or furnish replies to hypothetical questions.

Section 271(1)(c): No Penalty for Section 50C addition unless concealment proved

March 3, 2017 14787 Views 0 comment Print

The addition has been made invoking the deeming provisions of section 50c of the Act. There is no finding that the actual sale consideration is more than that mentioned in the sale agreement.

Aadhaar mandatory for schemes of education for disabled Students

March 3, 2017 687 Views 0 comment Print

Department of Empowerment of Persons with Disabilities , Ministry of Social Justice and Empowerment is implementing following Central Sector Scholarship Schemes for education of Students with Disabilities:-

Aadhaar mandatory for National action plan for training of disabled persons

March 3, 2017 642 Views 0 comment Print

Department of Empowerment of Persons with Disabilities (hereinafter referred to as Department), Ministry of Social Justice and Empowerment is implementing the National Action Plan for Skill Training of Persons with Disabilities under the Central Sector Scheme for Implementation of Persons with Disability Act, 1995 (SIPDA)

SOP for movement of Containers to and from JNPCT Port Terminal

March 3, 2017 3066 Views 0 comment Print

Standard Operating Procedure consequent to commencement of Document Processing Area in Parking Plaza and Gate Automation for Export & Import through JNPCT

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