Revenue should give sufficient time to assessee to justify his claim while processing application un

IT : Where Commissioner (Exemptions) rejected application of assessee-society under section 12A without giving sufficient opportunity of being heard to assessee to sustain its claim before him, it was contrary to principles of natural justice; matter was to be readjudicated

Sum paid to contractual doctors to provide services of teleradiology would attract sec. 194J TDS and

IT : Where assessee-company was providing teleradiology services to hospitals and engaged services of doctors for medical consultation, since there was no employers employee relationship between assessee and doctors, assessee was not liable to deduct TDS as salary under section 192

Misdeclaration can't be alleged for period prior to issuance of clarification by Department

Excise & Customs : Where relevant clarification suggesting manner of computation of value was issued only in October 1996, mis-declaration cannot be alleged for period prior to October 1996 and therefore, extended period of limitation cannot be invoked upto September, 1996

No penalty alleging inaccurate particulars if proceedings were initiated for concealment of income p

IT : Where Assessing Officer initiated proceedings under section 271(1)(c) for concealment of particulars of income by assessee but levied penalty for furnishing of inaccurate particulars of income, impugned penalty could not be sustainable

CBDT asks AOs to compare tax returns of mining Cos with annual returns to ascertain suppressed stock

IT : Section 143 of The Income-Tax Act, 1961 – Assessment – General - Framing of Scrutiny Assessments in Cases of Assessees Engaged in Business of Mining

Certificate of installed capacity issued by Commissioner of Industries is not conclusive

Excise & Customs : Where excise exemption was subject to condition that installed capacity should not exceed 1,98,000 tons per annum, certificate of installed capacity by Commissioner of Industries cannot be regarded as conclusive especially when Director of Industries had conceded that they had no means to determine installed capacity

ITAT direct AO to consider additional evidence filed by assessee for claiming sec. 10B relief

IT: Where Assessing Officer disallowed assessee's claim for deduction under section 10B and Commissioner (Appeals) declined to consider documents filed before him and dismissed appeal of assessee, entire issue required to be remitted back to Assessing Officer for fresh consideration

LOB clause of Indo-Singapore DTAA won't apply if income of Singaporean Shipping Co. is remitted in U

IT/ILT : Where appellant Indian company filed return in respect of a ship which was owned by a Singapore company, and Inland Revenue Authority of Singapore confirmed that in case of Singapore company, freight income has been regarded as Singapore sourced income and brought to tax on an accrual basis (and not remittance basis), entire freight income which was only from operation of ships in international traffic, was taxable only in Singapore; same could not be brought to tax in India

Non-withdrawal of allegations against counsel after agreeing to withdraw such charges is contempt of

IT : Engaging in e-mail communications with Standing Counsel levelling allegations against them and, not withdrawing such allegation despite stating so in High Court prima facie amounted to criminal contempt punishable in accordance with law

E-biz launches composite application form for PAN, TAN, DIN and incorporation of company

CORPORATE LAWS : Joined up Service NA-DIN-COI-PAN-TAN-ESIC-EPFO

Time limit to file refund claim doesn’t apply to rebate claim arising out of export

Excise & Customs : Since notification issued under rule 18 of the Central Excise Rules, 2002 does not provide any period of limitation for a claim for rebate, rebate claim cannot be dismissed as time-barred applying provisions of section 11B of Central Excise Act, 1944

TP: Assessment order set aside as AO made final assessment without forwarding copy of draft assessme

IT/ILT : Where assessment was restored back by Tribunal to stage of passing of draft assessment order and fresh assessment order was passed without forwarding draft order to assessee within time-limit prescribed under section 153(2A), mandate of section 144C was not fulfilled and, accordingly, assessment order was unenforceable

No service-tax on entrance fee collected by club which doesn't confer any access to services

Service Tax : Where collection of entrance fee by club from its members : (a) did not confer members any access to services, facilities or advantages; and (b) was to meet expenses necessary for sustenance and survival of club and maintenance of its assets, then, entrance fee, not being a consideration, was not chargeable to service tax

ITAT direct to examine whether AO was in possession of original return when reassessment notice was

IT : Where assessee raised plea that date on which notice for reassessment was issued to assessee under section 148, Assessing Officer was not in possession of original return since said issue went to root of matter, issue was to be remanded back for re-adjudication

Final duty can't be extended to a period when provisional anti-dumping duty isn't in force

Customs : Where: (a) provisional anti-dumping was levied on 2-5-2002 and same became ineffective on completion of 6 months on 1-11-2002, and (b) final anti-dumping was levied only on 1-5-2003, then, no anti-dumping duty could be levied during gap period, viz., 2-11-2002 to 30-4-2003

Block assessment can't be framed on basis of material collected during survey

IT: Where material was collected by Assessing Officer during course of survey, and not during search proceedings, Tribunal was justified in setting aside assessment made under section 158BC

For sec. 54 relief, actual sales consideration shall be considered and not stamp duty value under se

IT: Where sale consideration of a house was utilised by assessee for purchase of a new residential house before due date of filing of return under section 139(4), same would be eligible for exemption under section 54

Sale of barren land within short duration couldn't deemed as sale of agricultural land; held as busi

IT : Where assessee having purchased agricultural land, converted same into barren land and thereupon sold it within short period of purchase, said activity was to be regarded as adventure in nature of trade and, consequently, profit earned on sale of land was to be taxed as business income

Time period to file revised declaration of property by public servants extended by 6 months

CL/INDIAN ACTS & RULES : Public Servants (Furnishing Of Information And Annual Return Of Assets And Liabilities And The Limits For Exemption Of Assets In Filing Returns) Third Amendment Rules, 2015 – Amendment In Rule 3

Rent not to be held as benefit/perquisite just because spouse had substantial interest in lessee-Co.

IT : When assessee had let out property to the company (JISL) in which her husband and their relatives were holding substantial interest, it means that rent has been derived as a quid-proquofor letting out the property, thus, such receipt of rent could not be characterized as benefit or perquisite under Section 2(24)(iv)