Home Highlights June 2017 Year 2017 This

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1. Rectification of mistake u/s 154 - salary income - denying the HRA Exemption claimed u/s 10(13) - taxing the perquisites value twice - Without rejecting the Form No. 16...

2. Extended due dates for filing TDS statement in Form 24Q & issue of TDS certificate in Form 16

3. Income–tax (10th Amendment) Rules, 2018 - Form of appeal to the Appellate Tribunal

4. Relief u/s. 90 - Foreign Tax Credit (FTC) - In the instant case, the delay in filing of the FTC certificate in Form-67 was explained to be due to non receipt of the tax...

5. Income accrued in India - Characterization of income - 'Salary' or 'Profit in lieu of Salary' OR 'Business income' - The amount paid to the employees under the non...

6. Taxability of salary income earned by non-residents from Indian companies. In this Judgement, it was determined that under Section 9(1)(ii) of the Income Tax Act, salary...

7. Revision u/s 263 - There was an error in the assessment order passed by the A.O. in not bringing to tax the interest income in the year under consideration under the...

8. Verification Certificate - Certificate under provisions of rule 114(4) of Income Tax Rules, 1962

9. Credit for TDS - Income offered to tax on receipt basis - the assessee is eligible to claim credit for TDS in assessment year 2016-17, when such professional income has...

10. Income–tax (15th Amendment) Rules, 2016 - Amendments in Due diligence requirement - Notification

11. Calculation of Net winnings from online games during the previous year, for the purposes of section 115BBJ - New Rule 132 inserted - TDS Form 16, certificate amended -...

12. Levy of service tax on perquisite paid to MD - Form 31 and 25C filed under company’s act show the and salary and perquisites payable or paid to MD - there is force in...

13. Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

14. TDS u/s 192 or 195 - reimbursement of salary of employees seconded - The employees to whom the part salary were paid by Serco UK on behalf of the Assessee, have...

15. Suspension of petitioner's Customs Broker License under Regulation 16 of the Customs Brokers Licensing Regulations (CBLR), 2018 - Extension of period of 90 days -...