Home Highlights September 2012 Year 2012 This

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1. The ITAT Gauhati Bench jurisdiction issue was raised concerning an appeal filed under improper jurisdiction. The assessee's address was consistently in Kolkata, with no...

2. Power given to Board to assign territories jurisdiction to specified officers in specified cases.

3. Jurisdiction of Assessing Officer u/s 120 - Transfer of case u/s 124 - Assessee had a legitimate expectation from the DCIT, Circle-3, Gurgaon, that the objection raised...

4. The ITAT held that an assessee's appeal is maintainable even if the alternative remedy u/s 264 has been availed. Relying on the Madras High Court's decision in CIT vs. D....

5. Waiver of interest for specified electronic commerce operators for specified tax periods - Notification

6. Double taxation agreement - Agreement with foreign countries or specified territories - Notified 'Specified Territory' - Notification

7. Delay in filing the appeal - Time Limitation - petition delayed for almost one year - extension of period for filing a delayed appeal - The Court held that when a...

8. Exemption from specified income U/s 10(46) – ‘Godavari River Management Board, Hyderabad’ notified - Notification

9. Export of specified food commodities permitted through National Cooperative Exports Limited (NCEL) - Notification

10. Central Government specifies a nonresident being an Eligible Foreign Investor u/s 115AD - Notification

11. Exemptions in respect of gold and silver imported under specified FTP schemes - See Notification as amended

12. Rates of UTGST on specified parts of tractors from 14% to 9 % - Notification

13. Rate of IGST reduced on specified parts of tractors from 28% to 18 % - Notification

14. Rates of CGST on specified parts of tractors reduced from 14% to 9 % - Notification

15. Amends Notification No. 52/2003- Customs - Exemption to specified goods imported on procured by EOU's, STP Units, EHTP units etc. for specified purposes. - Notification