Home Highlights September 2015 Year 2015 This

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1. Validity of assessment - Non issuing of notice u/s 143(2) - Applicability of provisions of section 292BB - Before the Tribunal the AR could not submit any proof for...

2. Service of demand notice u/s 8 of the Code - service at corporate office - respondent had never raised the objection to the receiving or replying to the notice and at...

3. Refund of unutilized CENVAT Credit - Output service - services on which no tax was payable by the Respondent - The assessee is a firm of legal practitioners, which...

4. Validity of reopening assessment challenged due to non-disposal of objections raised by assessee against reassessment. Deduction u/s 24(a) proposed to be disallowed....

5. Insurance Auxiliary Services - brokerage received from overseas reinsurance - Export of service or not - Non receipt of consideration in foreign exchange - the basis of...

6. Deemed dividend under section 2(22)(e) - assessee has been taken the plea consistently that provisions of Section 2(22)(e) of the I.T. Act, 1961, would not apply in the...

7. The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

8. The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

9. Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

10. Refund - If service tax stand paid under the category of technical testing and analysis services and the Revenue has not raised any objection at the time of acceptance...

11. Revision u/s 263 - exemption u/s 11(2) - all the technical requirements were duly fulfilled by the assessee along with satisfactory response to the queries raised...

12. Non–issuance of notice under section 143(2) of the Act by the Assessing Officer invalidates the order passed under section 143(3) r/w 147 of the Act, even if the...

13. The case involves the interpretation of u/s 55(2)(b)(i) and u/s 55(2)(aa)(B)(iiia) of the Income Tax Act regarding the cost of acquisition of bonus shares. The Tribunal...

14. Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of...

15. Validity of assessment - Non service of notice u/s 143(2) - unless there is service of notice in accordance with provision under Section 282 of the Act separately...