Home Highlights September 2012 Year 2012 This

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1. TDS u/s 195 - disallowance under section 40(a)(i) on account of any retrospective amendment - It is a trite legal maxim. “lex non cogit ad impossiblia” which means that,...

2. TDS u/s 194J - Non deduction of TDS on payment towards Internet charges (Band Width charges) - Although the amendment was given retrospective effect, legal maxim, lex...

3. TDS u/s 194C - non-deduction of tax at source on railway siding charges and demurrage charges - Where the law creates a duty or charge and the party is disabled to...

4. Club and Association Service - The ‘club or association’ was earlier defined under section 65(25a) and 65(25aa) to mean ‘any person’ or ‘body or persons’ providing...

5. Penalty levied u/s. 272A (1)(c) - non compliance with summons issued under section 131(1A) - ignorance of law is certainly no excuse for a default committed but, at the...

6. Exemption u/s 11 - contravention of Section 13(1)(d) and 11(5) - shares were donated to the Trust with a condition that it should be retained for at least 5 years - the...

7. Addition u/s 68 - By "right person", we mean the person who is liable to be taxed, according to law, with respect to a particular income. The expression "wrong person"...

8. Penalty u/s 271C - assessee did not deducted income tax at source u/s. 194IA @ 1% on payments made for transfer of immovable property(other than agricultural land) -...

9. Entitlement of interest on refund - Submission of refund application in physical form - It is well settled that law does not compel a man to do what he cannot possibly...

10. TDS u/s 195 - fees for technical services - Since, the payments are made prior to the amendment, it is impossible for the assessee to perform impossible things and...

11. Levy of GST - distinct person - support services - Export of services or not - place of supply of service - In the present case, the applicant is a company incorporated...

12. Reopening of assessment u/s 147 - notice issued in the name of a dead person - Not a curable defect u/s 292B - a case in which notice is issued to a dead person could be...

13. Business Auxiliary Services - appellant is bottling and marketing of beverages under trade name Coca Cola, Kinley, Sprite etc - any activity which has been undertaken by...

14. Demand from deceased person - The law does not provide to proceed in any case against a deceased person, therefore, the order passed by the adjudicating authority is not...

15. Confiscation of improperly imported consignment - import of natural rubber RSS3 - restriction on import - Private contracts are always subject to public policy and laws...