Home Highlights February 2016 Year 2016 This

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1. Procedure, Formats and Standards of issue of Permanent Account Number (PAN)

2. Electronic Verification Code (EVC) for electronically filed Income Tax Return - procedures, data structure and standards - Notification

3. Simplification of procedure and standardization of formats of documents for issuance of duplicate securities certificates - Circular

4. Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19

5. STANDARD OPERATING PROCEDURE FOR PROSECUTION IN CASES OF TDS/TCS DEFAULT - Circular

6. Implementing Electronic Sealing for Containers by exporters under self-sealing procedure - Customs

7. Recovery of tax dues - Attachment of assets - dues of MVAT Authorities’ have charge in priority to the secured creditors or not - This judgment reaffirms the supremacy...

8. Professional Misconduct by CA - Liability of the Engagement Partner (EP) with Audit Firm - The NFRA refuted the firm’s claims that only the EP was accountable,...

9. Secured Creditor - As in the present case, all the ‘Secured Creditors’ have claimed right over the same secured asset, which is 91% of the total secured asset and...

10. Scheme of Amalgamation - directed to hold separate meetings of the Un-Secured Creditors of the Transferor Company and Secured Creditors and Un-Secured Creditors of the...

11. Refusal of Transmission of shares - Transfer of title in accordance of Will of the deceased, in favor of Daughter - The intimation u/s 56 of the Companies Act was merely...

12. Right of the auction purchaser of the property - Right of the Defaulter of Loan / Borrowers to redeem the secured property - in accordance with the unamended Section...

13. Possession of the secured assets - Once all the requirements under Section 14 of the SARFAESI Act are complied with/satisfied by the secured creditor, it is the duty...

14. Distribution of proceeds of Resolution Plan - Secured creditors - The conclusion of the committee is that the priority under Section 53(1)(b)(ii) shall be only to the...

15. Absolute Confiscation - penalty - Skimmed Milk Powder - prohibited goods or not - The technical specification of the impugned goods clearly falls under the FSSAI...