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Friday | 24 May 2013

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Time-limit under sec. 11B for claiming ST refund isn’t applicable if ST is paid under protest
Overseas principal can set-up services for cross border money transfer to India - RBI
Pre-deposit requirement to be waived off in case of inconsistent stand of revenue to levy service-tax
Investments out of receipts to be disclosed in return due to be filed couldn’t be an undisclosed income
Cenvat credit to be reversed on capital goods used for private purposes on closure of business
Mere rejection of books of account doesn't mean compulsorily additions to returned income
ITAT quashed additions for cash credit as assessee proved identity and creditworthiness of her creditors
Profit accruing to FIIs from hedging against forex fluctuation is taxable as capital gain
Bundled services under Negative Service Tax Regime
Property Sellers - Beware of section 153C
Hiring of buses does not amount to ‘rent-a-cab’ service
‘Processing fees’ and ‘penal interest’ received by financial corp. are eligible for sec. 36(1)(viii) deduction
Sec. 54F benefit allowable for sum invested from other sources and actual consideration if sec. 50C is applicable
Procurement of an order for clients is covered under ‘Business Auxiliary Services’
OECD revised section E on safe harbour rules
Revised OECD Guidelines On Safe Harbour Rules
Registration of a trust was not to be denied as it was not covered in prohibition list of Sec. 13

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