CORPORATE AND PROFESSIONAL UPDATE APRIL 21, 2016

CORPORATE AND PROFESSIONAL UPDATE APRIL 21, 2016

Indirect Tax:

IT: Receipt by the assessee from the HUF of which the assessee was the member – treated as gift received from the relative (group of relatives) – Not Taxable u/s 56 (2) r.w.s. 2(31) – Biravelli Dhanalaxmi Vs. ITO, W-4, Karimnagar (2016 (4) TMI 669 – ITAT Hyderabad)

IT: The question of TDS u/s 194-I does not arise on consideration paid to the Government – the manner in which the amount was quantified and the method of selection of the JV Partner are the crucial determining factors in this case to understand that the said amount could never constitute rent – M/s. Tril Info Park Ltd. Vs. ITO, W-1 (2016 (4) TMI 674 – Madras High Court)

INDIRECT TAX:

ST: Services which are supporting in nature to the main business like services relating to customer relationship telemarketing office infrastructure etc. are covered under Business Support Service – T.V. Today Network Pvt. Ltd. Vs. CCE, Delhi (2016 (4) TMI 690 – CESTAT New Delhi)

VAT & ST: In case of different stand taken by the department by rejecting its own order the exemption of entertainment tax is granted from the date of release of movie and not from the date of issuance of Government Order – Sushanth Prasad Vs. CCT (2016 (4) TMI 679 – Madras High Court)

 

COMPANY LAW:

MCA has released the list of few Frequently Asked Questions on the various issues related to the MCA website. An attempt has been made by MCA to clarify and all Stakeholders are requested to make note of the common queries. Stakeholders are also requested not to raise duplicate Helpdesk tickets on the issues which have been clarified through these FAQ’s.

OTHER UPDATE:

Small tobacco pouches weighing less than 10 grams not subject to retail sale price based assessment. [CCE, vs. Shakti Zarda Factory (India) Pvt. Ltd. (CESTAT New Delhi)].

Today (21.04.16) is the last date for deposit of ESI, DVAT & CST for the month of March, 2016.

Apply online through recruitment link of www.edudel.nic.in

Key Dates:

Payment of ESI of March for ESI: 21/04/2016

Payment of MVAT and WCT TDS for March for MVAT: 21/04/2016

MVAT return for March (10 days extra for e-returns): 21/04/2016

Life becomes interesting when you start speaking silently with your eyes, but life becomes more interesting when someone starts reading those eyes silently.

We look forward for your valuable comments. www.carajput.com

Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

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