Service provider couldn't raise plea of financial hardship if it failed to deposit service tax in Go

Service Tax: Where assessee has already collected Service tax from its client, then, at time of payment of same to Government, assessee cannot raise argument of non-taxability or financial hardship or ignorance in paying such 'collected taxes' to Government

General provisions of the Act couldn't be applied once TP provisions applied to an international tra

IT/ILT : Once a transaction is undisputedly subject matter of Chapter X of Act, then other general provisions of Act cannot be applied simultaneously

Govt. enhances list of transactions to be filed with Central Registry under SARFAESI Act

SARFAESI/INDIAN ACTS & RULES : Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest (Central Registry) Amendment Rules, 2016 – Amendment in Rules 4, 5 and 7

Time-limit to file refund claim won't apply on refund of service-tax which was deposited mistakenly

Service Tax : Double payment of service tax is a mere deposit and does not amount to payment of 'tax'; hence, time-limit of section 11B and principle of unjust enrichment would not apply to refund thereof

CBDT notifies procedure for appointment of Chairman and Vice-Chairman of AAR

IT/ILT/INDIAN ACTS & RULES : Authority for Advance Rlings (Procedure for Appointment as Chairman and Vice Chairman) Rules, 2016

Subscribers opting for 'Atal Pension Yojna' before March 31, 2016 are entitled to receive Govt's con

IT : Atal Pension Yojana (APY) – Amendment In Notification F.No.16/1/2015-Pr- Atal Pension Yojana, Dated 16-10-2015

MCA springs surprise; allows companies to choose vague names, eases incorporation rules

COMPANIES ACT, 2013/INDIAN ACTS & RULES : Companies (Incorporation) Amendment Rules, 2016 – Amendment in Rules 8 & 36 and Substitution of Rule 9 & Form INC-1

Govt. notifies rules for appointment of President of CESTAT

EXCISE/SERVICE TAX/INDIAN ACTS & RU : Customs, Excise & Service Tax Appellate Tribunal (Procedure for Appointment as President) Rules, 2016

Cases of earlier years couldn't be kept pending for purpose of consolidation with cases having simil

IT: Cases of earlier years couldn't be kept pending for purpose of consolidation with cases having similar issues

HC can transfer suit for infringement of Trademark to other convenient place of jurisdiction

Trade Marks Act: If court where suit is instituted, in spite of having territorial jurisdiction finds that suit can be tried more conveniently at other place which also has territorial jurisdiction, appropriate High Court is entitled to transfer suit to other convenient place

CESTAT and HC couldn't admit an appeal where it was filed before CCE(A) beyond condonable period

Service Tax : Appellate authorities and High Court have no power to admit an appeal where it is filed beyond condonable period of Commissioner (Appeals)

Details given to police about lavish wedding of daughter couldn't be used by AO to reopen a case

IT : A statement recorded by Police Officer under section 161 of Code of Criminal Procedure, 1973, is neither given 'on oath' nor it is tested by cross examination and, therefore, such a statement cannot be treated as substantive evidence to reopen assessment proceedings

Royalty paid to director for using technology devised by him is deductible

IT : Royalty paid by assessee-company to its director in his individual capacity for using technology devised by said director, would be deductible under section 37(1)