Home Highlights November 2010 Year 2010 This

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1. Binding effect of instruction of CBDT on AO - In view of the guidelines issued by the CBDT in Instruction No.3/2003 the Tribunal was right in observing that by not...

2. Stay of demand - guideline for stay of demand on payment of 20% of the disputed demand (earlier 15%) till the final disposal of the first appeal - Adjustment of future...

3. Stay orders - Recovery proceedings - The amount recovered from petitioner over and above the amount as per instructions, memoranda, circular towards demand of tax for...

4. Employer deducted tax at source from petitioners' salaries but failed to deposit it with the government. Court held that u/s 205 of the Income Tax Act and CBDT...

5. Stay of demand - Scope of the CBDT instructions - As there is no disputation or disagreement that the writ petitioner's case i.e., writ petitioner's plea that interim...

6. In accordance with CBDT Instruction No. 3 of 2017, the AO exceeded jurisdiction by conducting inquiry into cash deposits up to Rs. 2.5 lakhs by an individual without...

7. Stay of demand - recovery notice during the pendency of the stay applications - Instruction No.1914 dated 02.12.1993 of the Board would make it clear that the stay...

8. Disallowance of SWAP loss under section 37(1) - As for the CBDT instructions, it is only elementary that any instructions issued by the CBDT cannot bind the assessee...

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

10. Implementation of decision to expedite pending refund claims - Clarifications / Instructions / Orders

11. Clarifications for implementation of FATCA and CRS - Order-Instruction

12. Revision u/s 263 - Penny stock purchases - penny stock SOP guidelines have been issued by CBDT only in respect of listed scrips. - The scrip in question is not listed in...

13. Stay petition before appellate authority - CBDT circular regarding stay of demand does not seem to bind the appellate authority, though it binds at the lower echelons.

14. CBDT issues another Clarifications on the Income Declaration Scheme, 2016 (IDS)

15. Instructions/Guidelines regarding procedures to be followed during Search Operation - Instructions