- DVAT Amendment Bill 2016 passed by Delhi Assembly on 13.06.2016 got LG's approval & has been notified as an Act by Law Department of GNCT. However date of its effectiveness is yet to be notified by Finance Department of GNCT. Copy available In Bar Office. TEAM STBA.
- Scope of assessment u/s 153A in absence of incriminating material. [ Pr.Cit vs. Saumya Construction Pvt Ltd. (Gujarat High Court)].
- Tribunal cannot deal with merits of case in order passed in miscellaneous application. [ Safari Mercantile Private Limited vs. ITAT (Bombay HC)].
- Property purchase agreement merely creates a right to seek specific performance. [ Bindiya H. Malkani vs. CIT (Bombay High Court)].
- Reassessment when related question was examined but not the pointed question. [Pr. CIT vs. Gujarat Flurochemicals Ltd. (Gujarat HC)].
COMMITTED FOR THE GROWTH OF BUDDING PROFESSIONALS
Thursday, 14 July 2016
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