News Update

ST - No 'toleration' here - Notice pay, in lieu of sudden termination, does not give rise to rendition of service either by the employer or employee - s.66E(e) of FA, 1994 not attracted: HCApplications invited for post of SEBI ChairmanIncome tax refund surpasses Rs 1.7 lakh crore in current fiscalGST - An agenda for reforms - Part - 71- Drafting sustainable provisions in GST lawST - Supply of packaged software to end user & charging license fee, results in transfer of right to use software - Such transaction is deemed sale as per Article 366(29A) & will not attract service tax: CESTATCus - In the proceedings under Customs Act, 1962, CHA has been cleared of all allegations - foundation of allegation having failed, forfeiture of security deposit cannot sustain: CESTATCX - Claim for Cenvat credit is not absolute - Assessee must prove receipt, storage & use of inputs/capital goods to manufacture final products or intermediate items used in final products, to justify claim: CESTATCus - Adjudication process cannot be interfered with as it is left on discretion of authorities concerned & with expectation that applicable rules & laws would be followed: HCRe-opening of assessment is invalid if based on change of opinion & where no clarifications are sought from assessee within 4-year limitation period: HCIf AO deals with assessee's objections to re-assessment point by point, it does not entail that presumption of validity of reasons to believe, have been rebutted by assessee: HCExpenditure incurred on daily basis, on account of legal assistance sought, is to be treated as revenue in nature: HCAdditions framed u/s 68 are not tenable if based solely on statements not corroborated by further evidence & without permitting cross examination of the deponents: HCIf scheme of merger is approved & assets of amalgamating company are transferred, then amalgamated company is eligible for depreciation on goodwill under Explanation 3(b) to Sec 32(1): ITATAP Assembly votes for abolition of Legislative CouncilWest Bengal Assembly joins list of States to pass resolution against CAA


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