{"id":605,"date":"2015-11-21T12:37:37","date_gmt":"2015-11-21T12:37:37","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=605"},"modified":"2021-12-16T11:10:51","modified_gmt":"2021-12-16T05:40:51","slug":"income-tax-2","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/income-tax-2\/","title":{"rendered":"income tax update 18 november, 2015"},"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-6ad0a4b17fb66\" 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-6ad0a4b17fb66\"  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\/income-tax-2\/#INCOME_TAX_UPDATE_18_NOVEMBER_2015\" >INCOME TAX UPDATE 18 NOVEMBER, 2015<\/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\/income-tax-2\/#INCOME_TAX_ACT\" >INCOME TAX ACT<\/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\/income-tax-2\/#TRANSFER_PRICING_%E2%80%93_COMPUTATION_OF_ARMS_LENGTH_PRICE\" >TRANSFER PRICING &#8211; COMPUTATION OF ARM\u2019S LENGTH PRICE<\/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\/income-tax-2\/#DEDUCTION_OF_TAX_AT_SOURCE_%E2%80%93_INTEREST_OTHER_THAN_INTEREST_ON_SECURITIES\" >DEDUCTION OF TAX AT SOURCE &#8211; INTEREST OTHER THAN INTEREST ON SECURITIES<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/income-tax-2\/#INCOME_ESCAPING_ASSESSMENT_%E2%80%93_ISSUE_OF_NOTICE_FOR\" >INCOME ESCAPING ASSESSMENT &#8211; ISSUE OF NOTICE FOR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/income-tax-2\/#REVISION_%E2%80%93_OF_ORDERS_PREJUDICIAL_TO_INTEREST_OF_REVENUE\" >REVISION &#8211; OF ORDERS PREJUDICIAL TO INTEREST OF REVENUE<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><\/h2>\n<figure id=\"attachment_9052\" aria-describedby=\"caption-attachment-9052\" style=\"width: 537px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/43.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-9052\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/43.png\" alt=\"www.carajput.com; Legal Complainces\" width=\"537\" height=\"297\" \/><\/a><figcaption id=\"caption-attachment-9052\" class=\"wp-caption-text\">www.carajput.com; Legal Compliances<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"INCOME_TAX_UPDATE_18_NOVEMBER_2015\"><\/span><span style=\"color: #000080;\"><strong><a href=\"https:\/\/carajput.com\/income-tax-services.php\">INCOME TAX<\/a> UPDATE 18 NOVEMBER, 2015<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"INCOME_TAX_ACT\"><\/span><a href=\"https:\/\/www.caindelhiindia.com\/blog\/implication-of-cash-transaction-under-income-tax-act\/\"><span style=\"color: #ff6600;\"><strong>INCOME TAX ACT<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong>SECTION 43B<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>BUSINESS DISALLOWANCE &#8211; CERTAIN DEDUCTIONS TO BE ALLOWED ONLY ON ACTUAL PAYMENT<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>PF contribution :\u00a0<\/strong>Where employee contributions were not deposited by assessee within due date as prescribed under P.F. Act., but same were made before due date of furnishing return under section 139(1), <a href=\"https:\/\/carajput.com\/blog\/deduction-in-respect-of-royalty-income-royalty\/\">allowance of deduction<\/a> of employees contribution to P.F under section 43B was justified &#8211;<span style=\"color: #ff9900;\"><strong>\u00a0<em>[2015] (Hyderabad &#8211; Trib.)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong>SECTION 80-IC<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>DEDUCTIONS &#8211; SPECIAL PROVISIONS IN RESPECT OF CERTAIN UNDERTAKINGS OR ENTERPRISES IN CERTAIN SPECIAL CATEGORY STATES<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Computation of deduction :\u00a0<\/strong>Assessee company was not entitled to benefit of section 80-IC in respect of sales tax rebate obtained by it &#8211;\u00a0<span style=\"color: #ff9900;\"><strong><em>[2015] 252 (Punjab &amp; Haryana)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong>SECTION 92C<\/strong><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"TRANSFER_PRICING_%E2%80%93_COMPUTATION_OF_ARMS_LENGTH_PRICE\"><\/span><strong>TRANSFER PRICING &#8211; COMPUTATION OF ARM\u2019S LENGTH PRICE<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>Comparables and adjustments\/Comparables \u2013 Illustrations :\u00a0<\/strong>In case of assessee, rendering IT enabled services to its AE, companies having related party transactions in excess of 25 per cent could not be accepted as comparables &#8211;\u00a0<span style=\"color: #ff9900;\"><strong><em>[2015] (Delhi &#8211; Trib.)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong>SECTION 194A<\/strong><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"DEDUCTION_OF_TAX_AT_SOURCE_%E2%80%93_INTEREST_OTHER_THAN_INTEREST_ON_SECURITIES\"><\/span><strong>DEDUCTION OF TAX AT SOURCE &#8211; INTEREST OTHER THAN INTEREST ON SECURITIES<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>Payment to statutory corporation :\u00a0<\/strong>While making payment of interest by assessee-bank to NOIDA, a statutory corporation established under UP Industrial Area Development Act, 1976, tax was not required to be deducted at source &#8211;\u00a0<span style=\"color: #ff9900;\"><strong><em>[2015] (Delhi &#8211; Trib.)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong>SECTION 148<\/strong><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"INCOME_ESCAPING_ASSESSMENT_%E2%80%93_ISSUE_OF_NOTICE_FOR\"><\/span><strong>INCOME ESCAPING ASSESSMENT &#8211; ISSUE OF NOTICE FOR<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>Service of notice :\u00a0<\/strong>In order to complete reassessment, notice under section 148 has to be mandatorily served upon assessee in accordance with section 282(1), read with Order V, Rule 12 CPC and Order III Rule 6 CPC &#8211;<span style=\"color: #ff9900;\"><strong><em>[2015](Delhi)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong>SECTION 263<\/strong><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"REVISION_%E2%80%93_OF_ORDERS_PREJUDICIAL_TO_INTEREST_OF_REVENUE\"><\/span><strong>REVISION &#8211; OF ORDERS PREJUDICIAL TO INTEREST OF REVENUE<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><strong>Difference of opinion :\u00a0<\/strong>Where on same set of evidence produced by assessee, Assessing Officer and Commissioner draw different opinions, such difference of opinion cannot be a basis to invoke jurisdiction under section 263 &#8211;\u00a0<span style=\"color: #ff9900;\"><strong><em>[2015] \u00a0(Chandigarh &#8211; Trib.)<\/em><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong>SECTION 269T<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>LOANS DEPOSITS MODE OF TAKING OR ACCEPTING<\/strong><\/p>\n<p style=\"text-align: justify;\">Where assessee firm repaid loan amount in cash to another firm, in violation of provisions of section 269T, mere fact that one partner was common in both firms, it could not be taken as a case of inter-firm transactions and, therefore, penalty order passed under section 271E was to be confirmed &#8211;<span style=\"color: #ff9900;\"><strong>\u00a0<em>[2015] (Karnataka)<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong>SECTION 292BB<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>NOTICE DEEMED TO BE VALID IN CERTAIN CIRCUMSTANCES<\/strong><\/p>\n<p style=\"text-align: justify;\">Where prior to completion of reassessment, assessee raised an objection that he had not been duly served in accordance with section 148, proviso to section 292BB was attracted and revenue could not take advantage of main portion of section 292BB &#8211;<span style=\"color: #ff9900;\"><strong>\u00a0<em>[2015] (Delhi)\u00a0<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Hope the information will assist you in your Professional endeavors. For query or help, contact: <a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0\u00a0or call at 9555555480<\/p>\n<p>More read for related blogs are:<\/p>\n<ul>\n<li><strong><a href=\"https:\/\/carajput.com\/blog\/new-revise-tds-tcs-return-filing-due-date-payment-due-date\/\">New revise TDS\/TCS due date for filing Return and Payment for the year 2020<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/learn\/key-features-of-tcs-on-goods-sale-section-206c-1h-applicable-from-1-october-2020.html\">key features of TCS on goods sale section-206c<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/learn\/new-tds-deduction-provision-prevent-cash-transactions-of-more-than-1-crore-section-194n.html\">New TDS deduction No cash transactions<\/a><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>INCOME TAX UPDATE 18 NOVEMBER, 2015 INCOME TAX ACT SECTION 43B BUSINESS DISALLOWANCE &#8211; CERTAIN DEDUCTIONS TO BE ALLOWED ONLY ON ACTUAL PAYMENT PF contribution :\u00a0Where employee contributions were not deposited by assessee within due date as prescribed under P.F. Act., but same were made before due date of furnishing return under section 139(1), allowance &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150,9,4],"tags":[3533,2601,3535,3534],"class_list":["post-605","post","type-post","status-publish","format-standard","hentry","category-direct-tax","category-income-tax","category-indirect-tax","tag-computation-of-deduction","tag-income-tax-act","tag-orders-prejudicial-to-interest","tag-payment-to-statutory-corporation"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"income tax update 18 november, 2015,. income tax act, transfer pricing, deduction of tax at source, new revise tds\/tcs, key features of tcs\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain 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