Home Highlights March 2014 Year 2014 This

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1. TP - Non compete fees - Estimation of income - assessee had signed non compete agreement - no justification for non payment of non compete fees to the assessee -...

2. Refund of GST - declarations were not signed in physical mode - Though non-submission of refund application along with the declarations as required under the law would...

3. Validity of unsigned order - Final assessment order not signed by the AO - DR submitted that the additions made in the draft assessment order and the final assessment...

4. Dishonor of Cheque - prosecution against the person who signed the cheque or the person who has authorized the signatory - The law on the point is made very clear. When...

5. This Trade Notice announces the launch of an online system for electronic submission of Appendix 4H certificates by Certifying Authorities for Advance Authorization and...

6. Reopening of assessment u/s 147 - Date of issuance of notice - communication in electronic form - Whether digitally signing notice would automatically amount to issuance...

7. Dishonor of Cheque - Admittedly, the present petitioner neither signed the cheque in question nor signed nor witnessed the Distributorship Agreement. In fact, it has not...

8. Capital vs revenue expenditure - by putting the neon signs and glow signs, no asset of permanent nature is created. Simply because self-life of such neon signs is more,...

9. Appeal before commissioner (Appeals) - appeal was singed by the brother of assessee - the same is a rectifiable defect and the applicant can sign the last page of the...

10. Validity of Assessment u/s 144C(1) - whether the draft assessment order forwarded to the assessee left unsigned - non–signing of the draft assessment order forwarded to...

11. Disqualification of a director of the financial creditor to sign the Section 7 application was challenged. The application u/s 7, signed by the director of the financial...

12. Validity of reopening notice - Absence of the manual/digital signature of the A.O in the copy of the Reopening notice - Elaborating on the term "signed", it was observed...

13. Non-Banking Financial Company (NBFC) categorization - Amendment made in sec 43B and 43D to substitute the words, “a deposit taking non-banking financial company or...

14. Classification of goods - Non Woven Bags manufactured through the intermediate product Non Woven fabric - Polypropylene Woven and Non-Woven Bags would be classified as...

15. Assessment u/s 153A - completed assessment - As regards the stand of the respondent/revenue, that the appellant/assessee had refused to sign the consent form, Appellant...