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TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Importer imports "Ground Colemanite (B2O3 40%)... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

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December 20, 2016 DRI seizes 85.58 lakhs Cigarette sticks of foreign origin (Indonesian) with a market value of about ₹ 10 crore at ICD Tughlaqabad December 20, 2016 RBI Reference Rate for US $ December 20, 2016 Government ‘Ease of Doing Business’ meeting aims to raise India’s ranking among top 50 in the World Bank report December 20, 2016 PFRDA Organizes Conference for State Governments to Discuss Implementation of National Pension System December 20, 2016 Auction for Sale (Issue/Re-issue) of Government of India Floating Rate Bonds and Government Stocks December 19, 2016 Withdrawal of Legal Tender Character of existing ₹ 500/- and ₹ 1000/- Bank Notes (Specified Bank Notes) - Deposit of Specified Bank Notes (SBNs) into bank accounts December 19, 2016 Government decides to reduce the existing rate of deemed profit under section 44AD of the Income Tax Act in respect of amounts/receipts through banking channel/digital means December 19, 2016 Amounts exceeding ₹ 5000 in old notes can be deposited only once between now and 30th December, 2016 December 19, 2016 North East Industrial and Investment Promotion Policy (NEIIPP), 2007 (Revised) December 19, 2016 Notification of The Taxation Laws (Second Amendment) Act, 2016 December 19, 2016 Report on the Revenue Neutral Rate and Structure of Rates for the Goods and Services Tax (GST) December 17, 2016 Finance Minister Arun Jaitley hints not all scrapped currency will be remonetised December 17, 2016 Clarification of Status of Political Parties under Income Tax Act, 1961 December 17, 2016 India and Switzerland signed the ‘Joint Declaration’ for implementation of Automatic Exchange of Information (AEOI) on 22.11.2016; December 17, 2016 Income Tax Searches lead to Admission of Undisclosed Incomes of ₹ 2600 Crore since 8th November, 2016 December 17, 2016 NITI Aayog announces launch of the schemes - Lucky Grahak Yojana and Digi-Dhan Vyapar Yojana - for incentivising digital payment December 17, 2016 Action against defaulting companies under various provisions of the Companies Act, 1956 December 17, 2016 Growth of Corporate Sector December 17, 2016 Early Warning System to Detect Fraud December 17, 2016 Capital structure of Nidhi Companies

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...