Home Highlights February 2016 Year 2016 This

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1. Set off of brought forward business loss - mistakes in previous years for not claiming benefit of set-off - 8 years time limit provided in the statute - The ITAT found...

2. Amendment of section 254. - Power of ITAT to rectify its order - ITAT may rectify any mistake apparent from the record in its order at any time within six months from...

3. Conversion of shipping bills from duty drawback scheme to advanced authorisation scheme - mistake in the shipping bills occurred - time limitation - The provision of...

4. Rectification of mistake u/s 154 - Though there is a remedy to revise the return but if the assessee could not revised its return of income within the period prescribed,...

5. Demand of Service tax at the rate of 6%/8% of the value of exempted goods - As per Sub-Rule (3A) of Rule 6(3), the Cenvat Credit required to be reversed is as per the...

6. Notification issued under Rule 18 of the Central Excise Rules which prescribes no time limit alone is applicable and Section 11B of Central Excise Act which prescribes 6...

7. Time limit to pass assessment u/s. 92CA(3) - Transfer pricing adjustments - After thorough consideration of the statutory provisions and legal arguments presented by...

8. Grant of export incentives under Merchandise Exports from India Scheme (MEIS) - seeking reopening of online portal to allow the petitioner to rectify the inadvertent...

9. Self adjustment of service tax - Rule 6(4A) and 6(4B) - demand has been confirmed solely on the ground that the adjustment under Rule 6(4B)(ii) cannot be done after the...

10. Expiry of the extended period of limitation - Whether the shows cause notice is barred by limitation of five years also? - In reference to the demand at hand, the entire...

11. Return by Input Service Distributor (ISD) - Time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 extended till 31-12-2017

12. Agricultural land which is beyond 8 Kms from municipal limits is not a capital asset - AT

13. Self adjustment of excess service tax paid - Refund claim of service tax paid earlier - sub-rule 6(3) is not dependent on provision of sub-rule 6(4) - there is no time...

14. Refund Claim u/s 104 of the Finance Act, 2017 - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the...

15. Refund of Service tax - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the procedure prescribed u/s...