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Professional updates

Professional updates

Professional updates

Professional updates

  • IMPORTANTS NEWS

1. CBDT to initiate email based correspondence with taxpayers for paperless assessments.

2. Where assessee received certain sum out of family settlement, same was not taxable as under section 56(2)(v).

  • INCOME TAX.

1. No denial of sec. 10A relief just because certain on-site development work was sub-contracted to AE

2. Losses already set-off prior to beginning of initial AY of sec. 80-IA relief can’t be notionally brought forward.

3. 0.5% of average tax free investment should be considered to work out sec. 14A disallowance and not total investment.

4. Donations weren’t unexplained as name and address of donor was available and donations were received via cheque

  • BANKING AND CORPORATES LAWS

1. IRDA unveils guidelines on ‘Indian owned and Controlled entities.

2. Trial Court rightly acquitted accused as cheque was issued as security and not to discharge financial liability.

  • CST AND VAT LAWS
  • SERVICE TAX AND EXCISE LAWS.

1. Govt. provides excise exemption on certain goods used in manufacturing of bio-diesels.

2. Tower/Blades to be deemed as parts of Wind Operated Electricity Generator; eligible for exemption.

3. HC condoned delay of 76 days in filing appeal before Tribunal on payment of cost of Rs. 2,000

 Professional updates

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