Home Highlights May 2014 Year 2014 This

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1. Challenge to the order passed u/s 143(3) pursuance to the direction passed by DRP u/s 144C(5) - Speaking order - Power of DRP to remand - the order of the DRP is in...

2. TP adjustment - AO/TPO has not followed direction of DRP - As per section 144C(13) the AO is bound to pass the final assessment order in conformity with the direction of...

3. Assessment u/s 144C - Royalty receipt - income from distribution of software licenses and providing support services - AO has not followed the directions of the DRP and...

4. Limitation Period for issuance of notice u/s 143(2) - Scrutiny Assessment - Relevant date - after filing of the return of income, defect notice u/s 139(9) had been sent...

5. Scrutiny Assessment u/s 143(3) after direction of DRP u/s. 144C - time barred assessment - The final assessment order has been passed after the end of one month from the...

6. Reopening of assessment u/s 147- non-issue of notice u/s. 143(2) - Non filing of ITR within thirty days after issue of notice u/s. 148 - though the assessee did not file...

7. Validity of the final assessment order due to non-service of the Dispute Resolution Panel’s (DRP) directions - AR candidly admitted before the Tribunal that, on the...

8. Delay in proceeding with SCN - SCN was issued in 2006 - Order in Writ petition was passed in 2010 - Reply to SCN was filed in 2010 - A corrigendum was issued in 2016, PH...

9. Clarifications on filing of Annual Return (FORM GSTR-9)

10. File applications for 9 SEZ port codes - reg. - Circular

11. Validity of Assessment u/s 144 r.w.s. 143(3) - additions based on seized material. - As on 19.11.2012 the assessment for assessment year 2010-11 was not pending. AO has...

12. Benefits under MEIS scheme - amendment in shipping bills - It is not the case of the respondents that the petitioner is not otherwise covered by Circular...

13. Validity of notice issued u/s 143(2) with 142(1) - Period of limitation - Relevant Date - Date of filing of original return to be considered or date of removal of defect...

14. Assessment u/s 144C(13) in pursuant to the directions of DRP - In the case in hand, the direction for verification as issued were colourable and the Latin maxim “Quando...

15. Validity of notice u/s 143(2) - scrutiny assessment - notice dated 29/09 was given to the postal authority for speed post delivery on 30/09 - the same cannot be presume...