Home Highlights January 2018 Year 2018 This

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1. Exemption u/s 11 - registration u/s 12A denied merely on the basis of the Report of the Inspector - CIT(Exemption) was under duty to provide the copy of the report of...

2. Collection and reporting of margins by Trading Member (TM) /Clearing Member (CM) in Cash Segment

3. Central Government appoint persons as part-time members of the National Financial Reporting Authority (NFRA) - Total 7 members (3 members are from ICAI)

4. The Appellate Tribunal affirmed the decision to exclude the Appellant and other unsecured Financial Creditors from the Committee of Creditors (CoC). The key issues were...

5. Nature of activity - business or not - activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only -...

6. Unexplained share capital - The sole basis for making addition about these companies is the inspector report. No doubts have been raised by the Assessing Officer about...

7. IT - Fees for technical services - meaning of 'make available' - Technology will be considered 'made available' when the person acquiring the service is enabled to...

8. Levy of service tax - services provided by clubs to its members - an explanation is added to say that the person and its members or constituents shall be deemed to be...

9. Adoption of special auditor's report only in part - estimation made on the assessment - validity of audit report based on sampling made by the Auditor - Auditing and...

10. Rejection of declaration under the SVLDRS - duty demand or duty liability admitted by the person - It is a settled proposition of law that when an authority relies upon...

11. The Appellate Tribunal upheld the Adjudicating Authority's order and dismissed the appeal filed by the Resolution Professional (RP) against the Operational Creditor. The...

12. Interpretation of statute - whether "Certified Copy" prescribed for preferring an appeal could substitute "Certified Free Copy" provided u/r 50? Held: Issue dealt with...

13. Appraisal report available but AO ignored, a fit case for revision u/s 263 - HC

14. Supply or not - club membership services - The amendment to Section 7 (mentioned above) clearly treats the applicant and its member as two different persons where there...

15. Assessment of trust - Determinate Trust or indeterminate Trust - Section 164(1) - That Section comes into play only where any income or any part thereof is not...