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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Determination of interest on receivables which assessee was ...

Income Tax

May 18, 2016

Determination of interest on receivables which assessee was failed to report in the form 3CEB - the account payables are more than the account receivables from AE. Hence, charging of notional interest does not arise. - AT

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  1. Penalty u/s 271BA - admittedly the assessee failed to upload Form No. 3CEB in terms of the statutory requirement - Specified Domestic Transaction - Assessee contended...

  2. Revision u/s 263 - Non-submission of form 3CEB electronically - as result of non filing the case of the assessee could not be referred to the TPO by the AO - ld. Pr. CIT...

  3. Dis-allowance u/s.80IB(10) - assessee had failed to file his return of income within the stipulated time u/s 139(1) - the finding recorded by the tribunal as above is...

  4. TPA - receivables forming a part of international transaction - TPO is not justified in concluding that the figure of receivables beyond 180 days constitutes an...

  5. TP Adjustment - notional interest on outstanding receivables due from Associated Enterprises (AES) - assessee not charging any interest from its AEs - Treatment of...

  6. TP Adjustment - interest on delayed receivables - Assessee pleaded that the deferred receivables do not constitute a separate international transaction requiring...

  7. Benefit of carry forward losses - Return of income has been filed by assessee on 22.11.2013 meaning thereby that the Form 3CEB has been obtained after the filing of...

  8. Exemption u/s 11 and 12 - assessee failed to file the Audit Report in Form 10B along with the Return of Income - None of the authorities had any occasion to verify Audit...

  9. Disallowance of interest expenditure on account of non-deduction of TDS - Since the assessee failed to furnish the requisite Form 15H, therefore, additions confirmed - AT

  10. Filing of Cost Audit Report (Form I) and Compliance Report (Form A) in the eXtensible Business Reporting Language (XBRL) mode. - Circular

 

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