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ITAT UPDATES - Even if commercial transaction is at arms’ length, debt overdue for long period attracts transfer pricing interest | CBDT UPDATES - CBDT Issues TDS Circular for Salaried | ITAT UPDATES - If Transfer Pricing difference is less than 5%, actual price should be taken as ALP | ITAT UPDATES - Expenditure claimed in the business of share dealings cannot be correlated to the incomes earned in personal capacity | SERVICE TAX CIRCULAR NO 132 - Fumigation of export cargo including agricultural/horticultural produce does not satisfy the statutory definition of ‘cleaning activity' | CBEC CUSTOMS CIRCULAR NO-04 - CBEC issues guidelines Handling of Cargo in Customs Areas Regulations, 2009 | DGFT PUBLIC NOTICE NO -21 - DGFT issues procedure relating to tracing and tracking of export consignment of pharmaceuticals and drugs | HC UPDATES - Section 80IA(9) affects allowability of deduction and not computation of deduction.  | CUSTOM NOTIFCATION NO -02 - No Import duty on raw, refined or white sugar to attract NIL rate of duty | CUSTOM NOTIFICATION NO - 01 - Import duty on all items required for the initial setting up of a solar power generation project or facility reduced to 5 % | SC UPDATES - The underlying principle of natural justice, evolved under the common law, is to check arbitrary exercise of power by the State or its functionaries. | SC UPDATES - Even s. 115J / 115JA Book Profit Cos liable for advance-tax & s. 234B interest | 2011-ITS-013-CESTAT - No law can be interpreted in a manner so as to give premium to illegal and criminal activities. | 2011-ITS-004-CESTAT - The time lost to collect revenue is compensated by collection of interest. | 2011-ITS-002-CESTAT - Once the penal provision of Section 76 and 78 which are subject to benevolency of Section 80 of Finance Act, 1994 does not disclose mala fide of the appellant. |

 

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CBDT INSTRUCTION NO-9/2010,Dated: Dec 9, 2010
Processing of ITR-I and ITR-2 returns – credit for tax deducted at source for A.Y. 2009-10 – clarifi ...
 

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