Home Highlights April 2017 Year 2017 This

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1. Notice u/s 148 - Validity of reassessment proceeding - Role of the Audit parties to point out of the factual mistakes and not to advise the AO on legal matters....

2. A Company cannot refuse `Transmission of Shares’, once the `legal heirs’ proves his/her entitlement to them, through a `Probate’, a `Succession Certificate’. It is to be...

3. Arbitration agreement - group company - binding of the agreement on the subsidiary company - A non-signatory can be bound by an arbitration agreement on the basis of the...

4. There is no such obligation on the Central Board of Indirect Taxes and Customs (CBITC) and the counsel for the petitioner has not cited any authority holding so, to...

5. Deduction of service tax from the amount payment (consideration) as per the contract terms - scope of the terms of agreement - the parties did not envisage deduction in...

6. Tribunal apparently fell into an error in not rectifying the said mistake apparent on the face of record, which is nothing more than a mistake of fact and even if it is...

7. Rectification of mistake - Mistake either of fact or of law - It is trite law that no court or tribunal can, vide its action or non action, cause prejudice to any party...

8. Revision u/s 263 by CIT - claim of exemption u/s 54B towards long term capital gain on sale of land when no such claim u/s 54B - Scope of the amendment made in section...

9. The decisions of the Hon’ble non-jurisdictional High Court have no relevance in the present context. It is also elementary in law that the mere pendency of the appeal,...

10. Rectification of mistake u/s 254(2) - mistake of making an incorrect statement by AR - Order of tribunal was passed relying statement - argument advanced by said counsel...

11. When the appeal was decided by the Tribunal through Annexure A order, the decision was taken based on the law as it stood then. In a subsequent decision of the hon'ble...

12. Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit...

13. Levy of Service Tax - legal services / law firm - amounts paid to senior counsel for services rendered to third party clients in the form of representation in Courts etc....

14. Validity of Rules 1 and 2 of the Bar Council of Gujarat (Enrollment) Rules - It is too much to say that a person desirous to get himself enrolled as an Advocate with the...

15. Reopening of assessment u/s 147 - reply to the audit objections - in fact AO applied his mind to the audit party objection and formed a clear opinion that there is no...