Home Highlights February 2013 Year 2013 This

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1. Capital Gain - Transfer of capital asset u/s 2(47) - year of assessment - since the property was actually transferred in A.Y. 2013-14 the computation of short-term...

2. Appointment of Common Adjudicating Authority - Ntf. No. 13/2012-Customs (N.T.) Dated: February 27, 2012

3. Denial of tax exemption computation u/s 11 - taxability of income at maximum marginal rate, as per proviso to section 164(2) - interest free loans to interested persons...

4. Addition u/s 56(2)(vii)(b) - issues of shares at a price more than the FMV - from the year of application or allotment - Section was inserted vide Finance Act, 2013...

5. Refund of unutilized cenvat credit - validity of SCN - As per the Notification No.27/2012, there is no requirement to debit in the service return, the only requirement...

6. Capital Gains Accounts (First Amendment) Scheme, 2012- Amendment in paragraphs 1, 2, 3, 4, 10, 13 and Forms A, C & G - Notification

7. FEMA (Transfer or issue of security by a person resident outside India) (Second Amendment) Regulations, 2012 - Amendment in regulations 2 & 5 and insertion of regulation...

8. Online issue of central declaration forms. - Cir. No. 02 OF 2012-13 Dated: May 7, 2012

9. Clarification regarding preserving of DVAT 43 by the contractors. - Cir. No. 01 OF 2012-13 Dated: May 2, 2012

10. Undisclosed stock - relevant assessment year - additions for the financial year 2012-2013 relevant to assessment year 2013-2014 - Once the statements have been accepted...