{"id":2998,"date":"2016-12-23T18:35:56","date_gmt":"2016-12-23T13:05:56","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=2998"},"modified":"2021-08-13T12:32:35","modified_gmt":"2021-08-13T07:02:35","slug":"corporate-and-professional-update-dec-232016","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-and-professional-update-dec-232016\/","title":{"rendered":"CORPORATE AND PROFESSIONAL UPDATE DEC 23,2016"},"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-6ac7576f2cd68\" 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-6ac7576f2cd68\"  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-dec-232016\/#Direct_Tax\" >Direct Tax:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-dec-232016\/#Indirect_Tax\" >Indirect Tax:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-dec-232016\/#GST_Update\" >GST Update:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-dec-232016\/#Other_Update\" >Other Update:-<\/a><\/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-dec-232016\/#Key_Dates\" >Key Dates:-<\/a><\/li><\/ul><\/nav><\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: left;\"><strong>Professional Update For the Day:<\/strong><\/p>\n<p style=\"text-align: left;\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/12\/12020007_637530096350555_1152480212943063681_n.png\" rel=\"attachment wp-att-2999\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2999 aligncenter\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/12\/12020007_637530096350555_1152480212943063681_n-300x240.png\" alt=\"12020007_637530096350555_1152480212943063681_n\" width=\"517\" height=\"413\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/12\/12020007_637530096350555_1152480212943063681_n-300x240.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/12\/12020007_637530096350555_1152480212943063681_n-768x614.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/12\/12020007_637530096350555_1152480212943063681_n.png 960w\" sizes=\"auto, (max-width: 517px) 100vw, 517px\" \/><\/a><\/p>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"Direct_Tax\"><\/span><strong><span style=\"text-decoration: underline;\">Direct Tax:-<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: left;\">\n<li>CBDT has issued a circular via circular no. 41 of 2016 dated 21st\u00a0December, 2016 regarding clarifications on Indirect Transfer Provisions contained in section 9(1)(i) of the <a href=\"https:\/\/carajput.com\/income-tax-services.php\">Income Tax Act, 1961.<\/a><\/li>\n<li>Mihir Jayendra Thakore Vs DCIT\u00a0Whether in case the previous AO has allowed certain claim but the subsequent officer believes that AO ought to have disallowed such claim, this belief has to be construed as a change of opinion on the basis of which a reassessment cannot be made &#8211; YES: HC &#8211; Assessee&#8217;s appeal allowed : GUJARAT HIGH COURT.<\/li>\n<\/ul>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"Indirect_Tax\"><\/span><strong><span style=\"text-decoration: underline;\">Indirect Tax:-<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: left;\">\n<li>CESTAT Mumbai in the below cited case held that the benefit on export of goods cannot be denied on the mere fact that the goods got damaged, re- processed again after some time and then exported by the assessee.\u00a0[Uniworth Textiles Ltd. Vs Commissioner of Central Excise, Nagpur]<\/li>\n<li>Vikhroli Corporate Park Vs CST ST &#8211; If appellant is discharging ST liability on the output services under the category of &#8220;Renting of Immovable property&#8221; , there is no reason for denial of CENVAT credit on various inputs and input services used in relation to building of such commercial property; Interest-free security deposit, notional interest thereon is held to be non-taxable; no tax liability arises on the earnest money which was forfeited .Appeal disposed of : MUMBAI CESTAT<\/li>\n<\/ul>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"GST_Update\"><\/span><strong><span style=\"text-decoration: underline;\">GST Update:-<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: left;\">\n<li>The <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a> Council finalized 197 clauses of the Central GST and State GST laws. In doing so, the Council has given final shape to these GST laws.<\/li>\n<\/ul>\n<p><strong>Read our articles:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/blog\/e-invoice-mechanism-under-the-gst\/\"><strong>E-Invoice Mechanism under the GST<\/strong><\/a><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/blog\/blocking-the-e-way-bill-creation-system-if-fails-to-file-gstr-3b-gstn\/\">Blocking\/Unblocking the E-Way Bill creation system if fails to file GSTR-3B: GSTN<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/\">Reasons for the Movement of Goods under the GST<\/a><\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"Other_Update\"><\/span><strong><span style=\"text-decoration: underline;\">Other Update:-<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: left;\">\n<li><a href=\"https:\/\/carajput.com\/sebi-consulting.php\">SEBI<\/a>\u00a0has decided that the\u00a0depositories shall provide the transaction data of promoters\/ promoter group on a daily basis directly to the stock exchanges\u00a0for dissemination of the necessary disclosures.<\/li>\n<\/ul>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"Key_Dates\"><\/span><strong><span style=\"text-decoration: underline;\">Key Dates:-<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: left;\">\n<li>Payment of <a href=\"https:\/\/carajput.com\/tds.php\">TDS<\/a> for purchase of property for Nov\u00a0 :\u00a012.2016<\/li>\n<\/ul>\n<p style=\"text-align: left;\">\u00a0\u201cIf you think positively sound become music, movement becomes dance, smile becomes laughter, mind becomes meditation and life becomes a celebration.\u201d<\/p>\n<p style=\"text-align: left;\">\u201cLiving in the favourable and unfavourable situation is called \u201cPART OF LIFE&#8221; but smiling in all those situations is called &#8220;ART OF LIFE&#8221;.\u201d<\/p>\n<p style=\"text-align: left;\">We look forward for your valuable comment www.carajput.com<\/p>\n<p style=\"text-align: left;\">FOR FURTHER QUERIES CONTACT US:<\/p>\n<p style=\"text-align: left;\">W:<a href=\"https:\/\/carajput.com\/\"> www.carajput.com\u00a0<\/a>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0E:<a href=\"https:\/\/carajput.com\/\"> singh@carajput.com<\/a> \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T: 011-233-4-3333, 9-555-555-480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Professional Update For the Day: Direct Tax:- CBDT has issued a circular via circular no. 41 of 2016 dated 21st\u00a0December, 2016 regarding clarifications on Indirect Transfer Provisions contained in section 9(1)(i) of the Income Tax Act, 1961. Mihir Jayendra Thakore Vs DCIT\u00a0Whether in case the previous AO has allowed certain claim but the subsequent &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150,172,9,4],"tags":[6256,5,5932,2271],"class_list":["post-2998","post","type-post","status-publish","format-standard","hentry","category-direct-tax","category-gst","category-income-tax","category-indirect-tax","tag-goods-and-services-tax","tag-income-tax","tag-sebi","tag-tds-for-purchase-of-property"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Professional Update For the Day: Direct Tax:- CBDT has issued a circular via circular no. 41 of 2016 dated 21st December, 2016 regarding clarifications on Indirect Transfer Provisions contained in section 9(1)(i) of the Income Tax Act, 1961. 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