{"id":4407,"date":"2018-06-25T00:02:40","date_gmt":"2018-06-24T18:32:40","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=4407"},"modified":"2021-08-10T18:19:42","modified_gmt":"2021-08-10T12:49:42","slug":"corporate-and-professional-updates-25th-june-2018","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-25th-june-2018\/","title":{"rendered":"corporate and professional updates 25th JUNE 2018"},"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-6abeaa75f076d\" 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-6abeaa75f076d\"  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-updates-25th-june-2018\/#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-updates-25th-june-2018\/#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-updates-25th-june-2018\/#FAQ_on_E-WAY_BILLS\" >FAQ on E-WAY BILLS:<\/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-updates-25th-june-2018\/#SEBI_UPDATES\" >SEBI UPDATES<\/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-updates-25th-june-2018\/#OTHER_UPDATES\" >OTHER UPDATES<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-25th-june-2018\/#KEY_DATE\" >KEY DATE:<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-25th-june-2018\/#QUARTERLY_RETURN_FOR_REGISTERED_PERSONS_WITH_AGGREGATE_TURNOVER_UP_TO_RS_150_CRORES_GSTR-1_-31_JULY_2018\" >QUARTERLY RETURN FOR REGISTERED PERSONS WITH AGGREGATE TURNOVER UP TO RS. 1.50 CRORES: GSTR-1 :-31. JULY\u00a02018<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-25th-june-2018\/#DUE_DATE_FOR_FILLING_GST_TRAN-2-_30062018\" >DUE DATE FOR FILLING GST TRAN-2- 30.06.2018<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p style=\"text-align: justify;\"><img decoding=\"async\" src=\"https:\/\/scintilladigi.com\/wp-content\/uploads\/2017\/07\/corporate-film-making-company.jpg\" alt=\"Image result for corporate\" \/><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Direct_Tax\"><\/span><strong><em><span style=\"text-decoration: underline;\">Direct Tax :<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>Kolkata ITAT dismisses Revenue\u2019s appeal for AY 2009-10, deletes long term capital gains (\u2018LTCG\u2019) addition u\/s. 50B, made by the AO on transfer of Trading and Distribution (\u2018T&amp;D\u2019) division of assessee-company (GE Healthcare OY\u2019s wholly owned subsidiary) to Wipro GE Healthcare vide demerger (approved w.e.f. April 1, 2008);\u00a0[TS-320-ITAT-2018(Kol)]<\/li>\n<li>Calcutta HC sets aside ITAT order for AY 1983-84, allows Brooke Bond India\u2019s\u00a0investment allowance claim u\/s. 32A on weighing machines, electrical equipments, other machineries and computers; Rejects Revenue\u2019s stand that to qualify for allowance, \u00a0a plant \/ machinery has to be directly used in the manufacture of an article or thing;\u00a0\u00a0[TS-318-HC-2018(CAL)]<\/li>\n<li>Mumbai ITAT rules that capital gains of Rs. 455.70 Cr. arising to assessee-company (a tax resident of Singapore), pursuant to trading in Indian securities during AY 2011-12, not taxable in India under Article 13(4) of India-Singapore DTAA;\u00a0[TS-321-ITAT-2018(Mum)]<\/li>\n<li>CBDT proposes clear-cut timelines under transfer pricing,\u00a0through a draft notification, suggested that the amount should be returned within 90 days of signing of APAs and MAPs.<\/li>\n<li>Due date for furnishing challan-cum-statement in respect of tax deducted U\/s 194-IA &amp; 194-IB for m\/o May\u201918-\u00a0June30,<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"INDIRECT_TAX\"><\/span><strong><em><span style=\"text-decoration: underline;\">INDIRECT TAX<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>CBIC has\u00a0issued a circular\u00a0clarifying the procedure for\u00a0interception of conveyances for inspection of goods in movement,and detention, release, and confiscation of such goods and conveyances.\n<ul>\n<li>Goods without eway bill, bill etc can be confiscated\/detained. Others in same vehicle, with proper papers can\u2019t be held. Circular 49 of 21.6.18.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"FAQ_on_E-WAY_BILLS\"><\/span><strong><em><span style=\"text-decoration: underline;\">FAQ on <a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">E-WAY BILLS<\/a>:<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"text-decoration: underline;\">Query:<\/span>In case of movement of goods by Railways, is there a requirement for railway to carry e-way bill along with goods?<\/li>\n<li><span style=\"text-decoration: underline;\">Answer:\u00a0<\/span>In case of movement of goods by Railways, there is no requirement to carry e-way bill along with the goods, but railways has to carry invoice or delivery challan or bill of supply as the case may be along with goods.<\/li>\n<\/ul>\n<p><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/\"><em>More read: Reasons for the Movement of Goods under the GST<\/em><\/a><\/strong><\/span><\/p>\n<p><strong><a href=\"https:\/\/carajput.com\/blog\/refunds-mechanism-under-service-exports-under-gst-2\/\">More read:Refund mechanism under GST service export<\/a><\/strong><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"SEBI_UPDATES\"><\/span><strong><em>SEBI UPDATES<\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><a href=\"https:\/\/carajput.com\/sebi-consulting.php\">SEBI<\/a> is set to revamp IPO norms to make them less onerous for legitimate sellers while clamping down on possible misuse. These include recognizing a wider set of institutional investors such as alternative investment funds (AIFs) as counting toward promoters\u2019 contribution in startups, requiring financial disclosures for three years rather than five and reducing disclosure of the price band to two days before the issue opens from five now.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"OTHER_UPDATES\"><\/span><strong><em><span style=\"text-decoration: underline;\">OTHER UPDATES<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>The Insolvency and Bankruptcy Code, 2016 consolidates and amends the laws relating to reorganization and insolvency resolution of corporate persons, <a href=\"https:\/\/carajput.com\/services\/partnership-registration.php\">partnership firms<\/a> and individuals in a time bound manner for maximization of the value of assets of such persons, to promote entrepreneurship, availability of credit and balance the interests of all the stakeholders.<\/li>\n<li>NSE is in the process of introducing a corporate governance code that will be stricter than the existing laws and regulations.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"KEY_DATE\"><\/span><strong><em>KEY DATE<\/em><\/strong>:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>\n<h5><span class=\"ez-toc-section\" id=\"QUARTERLY_RETURN_FOR_REGISTERED_PERSONS_WITH_AGGREGATE_TURNOVER_UP_TO_RS_150_CRORES_GSTR-1_-31_JULY_2018\"><\/span><strong>QUARTERLY RETURN FOR REGISTERED PERSONS WITH AGGREGATE TURNOVER UP TO RS. 1.50 CRORES: GSTR-1 :-31. JULY\u00a02018<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/li>\n<li>\n<h5><span class=\"ez-toc-section\" id=\"DUE_DATE_FOR_FILLING_GST_TRAN-2-_30062018\"><\/span><strong>DUE DATE FOR FILLING GST TRAN-2- 30.06.2018<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Direct Tax : Kolkata ITAT dismisses Revenue\u2019s appeal for AY 2009-10, deletes long term capital gains (\u2018LTCG\u2019) addition u\/s. 50B, made by the AO on transfer of Trading and Distribution (\u2018T&amp;D\u2019) division of assessee-company (GE Healthcare OY\u2019s wholly owned subsidiary) to Wipro GE Healthcare vide demerger (approved w.e.f. April 1, 2008);\u00a0[TS-320-ITAT-2018(Kol)] Calcutta HC sets aside &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,150,172,9,4],"tags":[2540,2513,2510,2506,1455,2514,2507,2519,2509,558,2515,2508,615,2512],"class_list":["post-4407","post","type-post","status-publish","format-standard","hentry","category-companies-act-roc","category-direct-tax","category-gst","category-income-tax","category-indirect-tax","tag-alternative-investment-funds-aifs","tag-challan-cum-statement","tag-corporate-governance-code","tag-due-date-for-furnishing-challan-cum-statement-in-respect-of-tax-deducted-us-194-ia-194-ib-for-mo-may18-june30","tag-eway-bill","tag-goods-without-eway-bill","tag-goods-without-eway-bill-can-be-confiscateddetained","tag-gst-tran-2-30-06-2018","tag-insolvency-and-bankruptcy-code","tag-key-due-dates","tag-legitimate-sellers","tag-movement-of-goods-by-railways","tag-revenues-appeal","tag-trading-and-distribution"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Direct Tax : Kolkata ITAT dismisses Revenue\u2019s appeal for AY 2009-10, deletes long term capital gains (\u2018LTCG\u2019) addition u\/s. 50B, made by the AO on transfer of Trading and Distribution (\u2018T&amp;D\u2019) division of assessee-company (GE Healthcare OY\u2019s wholly owned subsidiary) to Wipro GE Healthcare vide demerger (approved w.e.f. 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