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www.caonline.in News...

1.Guidelines for implementation of transfer pricing provisions , replacement of instruction No. 15/2015. Instruction No. 3/2016 F. No. 500/9/2015-APA-II
2.Charges having no nexus with import not includible in AV of imported goods. [M/s Schwing Stetter (India) Private Limited vs. Commissioner of Customs (Imports) (CESTAT Chennai)].
3.Sec 40(a)(iii): No specified period for TDS deposit in claiming salary expenses. [ANZ Grindlays Bank Ltd. vs. DCIT (Delhi High Court)].
4.Reopening without alleging non-production of material facts is invalid [M/s. Apeejay Education Society & others vs. ACIT (ITAT Amritsar)].
5.Reopening without disposing assessee’s objections, not valid.[M/s. Bayer Material Science Pvt. Ltd. vs. DCIT (Bombay High Court)].
6.Adjustment of short / excess excise duty paid during assessment.[M/s. Tafe Motors & Tractors Ltd vs Commissioner of Excise, Jaipur (CESTAT Delhi)].

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