Home Highlights March 2014 Year 2014 This

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1. Permission to allow writer to the Differently Abled Candidates by ICAI during exam - HC

2. The Supreme Court examined the validity of a guideline issued by the Institute of Chartered Accountants of India (ICAI) imposing a numerical restriction on the maximum...

3. Valuation of imported goods - undervaluation - Proforma invoice - When the department conducted market survey and the persons were there witness, it was their duty to...

4. Revision u/s 263 - Error in computing capital WIP - vis a vis the issue of accounting for income by the assessee whether in accordance with the Guidelines of the ICAI,...

5. Seeking to review holding of examinations and declaring results by the ICAI - Allegation of Oppressive action of a professional body-ICAI - if it treats any suggestion...

6. Validity of Guidelines issued by the Institute of Chartered Accountants of India (ICAI) - specified number (Cap) of tax audit assignments - The guidelines which are...

7. Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962 - Trade Notice

8. Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962 - Order-Instruction

9. Seeking cross-examination of two persons whose statements were relied upon while issuing the SCN - Cross-examination allowed - HC

10. Denial of cross-examination process of witness - ACIT restricted cross examination process by denying the questions asked by the Petitioner during cross examination -...

11. Exemption from CGST & UPGST - training services to commercial pilots - the Aircraft Act and the Aircraft rules did not approve the Appellant as an institute for conduct...

12. Statutory Auditors’ Responsibilities in relation to Fraud in a Company - NAFRA issued certain guidelines.

13. Revision u/s 263 - tds credit issue non examination by AO - non examination of an issue by the AO renders the assessment erroneous and prejudicial to the interests of the revenue

14. Guideline Issued by The Institute of Chartered Accountants of India - Notification

15. CBEC issues General guidelines for implementation of e-payment of refund/ rebate