{"id":2378,"date":"2016-04-13T12:37:30","date_gmt":"2016-04-13T07:07:30","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=2378"},"modified":"2024-06-28T17:44:00","modified_gmt":"2024-06-28T12:14:00","slug":"corporate-and-professional-update-april-6-2016-2","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-and-professional-update-april-6-2016-2\/","title":{"rendered":"CORPORATE AND PROFESSIONAL UPDATE APRIL 8, 2016"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ac33ae0c960c\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ac33ae0c960c\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-april-6-2016-2\/#CORPORATE_AND_PROFESSIONAL_UPDATE_APRIL_8_2016\" >CORPORATE AND PROFESSIONAL UPDATE APRIL 8, 2016<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-april-6-2016-2\/#DIRECT_TAX\" >DIRECT TAX:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-april-6-2016-2\/#Agricultural_Income_Taxation\" >Agricultural Income Taxation:\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-april-6-2016-2\/#INDIRECT_TAX\" >INDIRECT TAX :<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-april-6-2016-2\/#KEY_DATES\" >KEY DATES :<\/a><\/li><\/ul><\/nav><\/div>\n<h3 style=\"text-align: justify;\"><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/04\/Untitled55.png\" rel=\"attachment wp-att-2379\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2379\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/04\/Untitled55-300x186.png\" alt=\"Untitled55\" width=\"873\" height=\"542\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/04\/Untitled55-300x186.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/04\/Untitled55.png 497w\" sizes=\"auto, (max-width: 873px) 100vw, 873px\" \/><\/a><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CORPORATE_AND_PROFESSIONAL_UPDATE_APRIL_8_2016\"><\/span><span style=\"color: #000080;\">CORPORATE AND PROFESSIONAL UPDATE APRIL 8, 2016<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"DIRECT_TAX\"><\/span><a href=\"https:\/\/www.caindelhiindia.com\/blog\/popular-faq-on-direct-indirect-tax-corporate-regulatory-matters\/\"><span style=\"color: #ff6600;\"><strong>DIRECT TAX:<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #00ccff;\"><strong>Income Tax:\u00a0<\/strong><\/span>Treatment of <a href=\"https:\/\/carajput.com\/blog\/tag\/treatment-of-agricultural-income\/\">agricultural income<\/a> &#8211; as seen from the documents placed in the paper-book, these are not lease rentals received from the agricultural lands, but sale proceeds, which are stated to have been transferred from the place of agricultural lands to the assessee through clerk &#8211; additions confirmed- (Shri K.S.N. Raju, Hyderabad Versus Dy. Commissioner of Income-tax, Circle 6 ( (1) , Hyderabad\u00a0&#8211; 2016 ITAT HYDERABAD).<\/li>\n<li><span style=\"color: #00ccff;\"><strong>An Income Tax:<\/strong><\/span>\u00a0Where assessee-company received certain advance from &#8216;J&#8217; Ltd., even though assessee owned 95 per cent shares in &#8216;V&#8217; Ltd. which in turn owned 99 per cent shares of &#8216;J&#8217; Ltd., still assessee itself was not a shareholder in lender company, loan amount in question could not be added to assessee&#8217;s income as deemed dividend under section 2(22)(e)\u00a0 &#8211;\u00a0[2016] (Karnataka)<\/li>\n<li><span style=\"color: #00ccff;\"><strong>Income Tax:<\/strong><\/span>\u00a0Having lost the right to file revised return of income, the assessee could not have made good the same by filing revised computation of income and thus claim carry forward of loss. The said action of the assessee, in our view, defeats the statutory mandate prescribed in sec. 139(5) r.w.s 139(3)- (ITO \u2013 11 (2) (2) ,\u00a0Mumbai Versus Dr. Dhruman Desai\u00a0&#8211; 2016 ITAT MUMBAI)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Agricultural_Income_Taxation\"><\/span><span style=\"color: #000080;\"><strong>Agricultural Income Taxation:\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26910\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/04\/Agri-Income.jpg\" alt=\"Agricultural Income Taxation\" width=\"1080\" height=\"715\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/04\/Agri-Income.jpg 1080w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/04\/Agri-Income-300x199.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/04\/Agri-Income-1024x678.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/04\/Agri-Income-768x508.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/04\/Agri-Income-800x530.jpg 800w\" sizes=\"auto, (max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"INDIRECT_TAX\"><\/span><span style=\"color: #ff6600;\"><strong>INDIRECT TAX : <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #00ccff;\"><strong>Service Tax:<\/strong><\/span>\u00a0Since definition of Mandap keeper&#8217;s services in section 65(105)(m) includes services provided as a caterer; hence, catering services provided by a hotel (Mandap keeper) would form part of Mandap keeper&#8217;s services. -[2016] (New Delhi &#8211; CESTAT)<\/li>\n<li><span style=\"color: #00ccff;\"><strong>EXCISE :<\/strong><\/span> Change of classification &#8211; manufacturer of home appliances like Mixer Grinder Juice Extractors Hand Blenders etc. &#8211; the said mixer would be classifiable under heading 8509 \u2013(Commissioner\u00a0of Central Excise, Aurangabad Versus M\/s Waluj Components Pvt Ltd\u00a0&#8211; 2016 &#8211; CESTAT MUMBAI)<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"KEY_DATES\"><\/span><span style=\"color: #ff6600;\"><strong>KEY DATES :<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>Excise returns ER-1 for non SSI assessee for March:\u00a010\/04\/2016<\/li>\n<li>A Excise returns ER-2 for Eou or March: 10\/04\/2016<\/li>\n<li>Excise returns ER-6 by units paying duty &gt; Rs. 1 Crore (Cenvat + PLA for March):\u00a010\/04\/2016<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u201cStone is broken with the last stroke of hammer. This does not mean that first stroke was useless. Similarly success is the result of continuous efforts.\u201d<\/strong><\/p>\n<p style=\"text-align: justify;\">We look forward for your valuable comments.\u00a0<a href=\"https:\/\/carajput.com\">www.carajput.com<\/a><\/p>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances ;Hope the information will assist you in your Professional \u00a0 endeavors. For query or help, contact: \u00a0singh@carajput.com\u00a0or call at <strong>\u00a09555555480<\/strong><\/p>\n<p>Read our articles: \u00a0<a href=\"https:\/\/carajput.com\/blog\/relevant-parts-of-the-honorable-fm-press-conference\/\">Top Taxation Relaxation to MSMS<\/a><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/international-taxation\/\">Highlights of International Taxation<\/a><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CORPORATE AND PROFESSIONAL UPDATE APRIL 8, 2016 DIRECT TAX: Income Tax:\u00a0Treatment of agricultural income &#8211; as seen from the documents placed in the paper-book, these are not lease rentals received from the agricultural lands, but sale proceeds, which are stated to have been transferred from the place of agricultural lands to the assessee through clerk &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,150,172,4,1,15],"tags":[4528,4529,4527,4526,4525],"class_list":["post-2378","post","type-post","status-publish","format-standard","hentry","category-companies-act-roc","category-direct-tax","category-gst","category-indirect-tax","category-others","category-tds","tag-excise-change-of-classification","tag-excise-returns-er-1-for-non-ssi-assessee","tag-services-in-section-65105m","tag-statutory-mandate-prescribed-in-sec-1395","tag-treatment-of-agricultural-income"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"CORPORATE AND PROFESSIONAL UPDATE APRIL 8, 2016 DIRECT TAX: Income Tax: Treatment of agricultural income - as seen from the documents placed in the paper-book, these are not lease rentals received from the 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