AIFTP Times August 2012

7/29/2019 AIFTP Times August 2012

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A I F T P T I m e sa u g u s t , 2 0 1 2

For queries please contact any oF the Following oFFice Bearers

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National President s. K. pdd, Adv. 0651-2202787 2309407 9431115265 [email protected]

Deputy President J.D. nk, Adv. 022-22841717 22831717 9821034867 [email protected]

Secretary General n p. J, Adv. 033-22821100 22820180 9830951252 [email protected]

Treasurer ca. h n. M 022-22002103 22094331 9819422300 [email protected]

Price ` 5/-(F Mmb )

All India Federation of Tax Practitioners

A I F T P T I m e sVolu 3 - No. 8 Augut, 2012

n p. J, s g

Federation news

Forthcoming Programmes

D & m P Pl

11-8-2012 n exv cmm M Bb

11 & 12-8-2012 n tx cf (eZ) Bb

5-10-2012 n exv cmm M B

6 & 7-10-2012 n tx cf (sZ) B

11, 12 & 13-10-2012 9 n pkv Mm n tx M c Mmbcm

17, 18, 19 & 20-10-2012 aotca s M 2012 K

tentatiVe ProGraMMe For seoUL and sHanGHai

(16h 23 ob, 2012)

aotca cf sl f 16 20 ob, 2012

cf s d v c f 20 23d ob, 2012

tl f mb ` 1,95,000/-

tl f Dl ` 1,92,000/-

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F f d, mmb d M. J. D. nk, D. pd, aiFtp [email protected] (Mb.) 9821034867


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nationaL taX conFerence Bbw

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Organized by

all inDia FeDeration oF taX practitioners (eastern Zone)J

BhuBaneswar taX Bar association(supporteD By all taX Bar associations oF oDisha)

11 & 12 a, 2012

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Programme

saturDay, 11 a, 2012

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high tea

inDu chatarth n.D. saha ManasranJan MohapatrachairMan, e.Z, secretary,,e.Z chairMan ntc-2012

@.m [email protected] Mohanty r.K. Dhal,

co-chairMan ntc.2012 Vice chairMan ntc [email protected] kddv_x@..

09437962328raBinDra nath pal

secretary, ntc.2012,BBsrMobile 09437448880 [email protected]

Dl F : ` 1,500 f mmb; ` 1,200/- f m ` 2,500/- f c Mmb; ` 1,000/- f sd

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rePort oF seMinar on wHite PaPer on BLack Money & cPc at koLkata

AIFTP (East Zone) organized a Seminar on White Paper on Black Money & Adjustment of unveried taxdmd fd b c p c id c f c r, Kk 14July, 2012. Addressing the Seminar, Mr. Deepak Jain, Advocate highlighted the difculties being caused totaxpayers due to adjustment of unveried demands against refunds by CPC, Bengaluru. This happened due

to uploading of data by the eld ofcers without proper verication of arrear demand. In many cases appealeffect and rectication petitions are also pending. AIFTP had taken up the matter with the Central Board ofD tx d c n. 04/2012 b d 20 J, 2012 k a.o.to verify the demands and carry out rectications even in cases where the time limit of 4 years stipulatedin section 154(7) has expired. It is a welcome step and it is hoped that the Assessing Ofcers will take allnecessary steps to mitigate the difculties being faced by the taxpayers.

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rePort on taX conFerence 2012 HeLd on 14-7-2012 at raiPUr (c.G.)

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In the rst session which lasted up to 1.30 PM. CA S.C. Maheshwari, chaired the session. The eminentf s V.s.D fm p (M.s.) d bj sv tx Bd c f nvl d ca gm nk fm Mmb (M.s.) d bj r Dvm tDs & tcs.

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nec and nationaL taX conFerence

Bgluu ob, 2012

n exv cmm m b d v f 5 ob, 2012.

National Tax Conference at Bengaluru on 6th and 7th October, 2012. The efforts are being made to conrm f v hb M. J h.l. D, Jd f sm c f id cf g d hb cf J f Kk h c g f h. w d dv mk d bv-md d f B d. F d d b d .

D. m.V.K. mChairman, aiFtp (sZ)


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annoUnceMent iBFd VacancyPpl / s r a a

(tf P d s a c)

iBFD t p / s r a tf p d f mb f dd s a jd.

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- He / She should have at least 5 years of professional experience with a tax / law / accounting rm, research vm z d x f .

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The proposed Salary and fringe benets are as under:-

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- Comprehensive package of (exible) fringe benets which includes amongst others comprehensive medicalv.

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For more information, please contact:Ms. Sarima Shae Telephone: +603-2287 0709 Email: [email protected]

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Hearty CongratulationsHearty Congratulations to the newly elected ofce bearers of the Jaipur Tax Bar Association, Jaipur for 2012-13.

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Hearty Congratulations to the newly elected ofce bearers of the Commercial Taxes Bar Association,Jmd f 2012-13.

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adMinistration oF JUstice incoMe taX aPPeLLate triBUnaL

Bn. m. rk, Senior Advocate, Jaipur

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profession with sound commonsense and dignieddm. s m v b d d f, m, v fm m m vd kd d f .h m b m f , drequired to have a moral vigour, ethical rmnessd mv v f.h d b m k mx dd f jd d.w dfd d b vvd , m, m jd m f . isk j sk tjd d b k d b -vd

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1977 d f 63 B 27 . p mmb 80 f 126. c f k ()c; () ab; () Fdm fm; (v) exd; d (v) a xkd f bj. i f bdd b sm c d

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d dm v m.i bd d f pd the Members discharge the functions efciently andxd.

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ofciating President. It is for the rst time that form 25 m s V pd been functioning as ofciating President. Similarly, v f s V pd d VPresident have not yet been lled up in spite of b B d d.s k d db the process for elevation or lling up the vacancymm ff dv bthe time the post is vacant successor lls up thev. s xd d mb b d bin the interest of efcient administration of justice.nd m m bd d d

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direct taXesaj r. s, P s. svl, rl hk, & r cd

Advocates, Ksa l

HiGH coUrts

1. s. 147: rm rpg h bf ml l vlbl mpg Hl h m hb f fh gbl ml vl

i , d md m f30% ad hocxd, b d m kd b ao b m.sb, ao d / 148 f a d m f x ( d) d b d xdxd / 69. i d b hbBmb h c b d ad hocxd bd m m. t f b mbf ao b bf m b x d m. i d f v d b fm mb.

CIT v. Amitabh Bachchan (High Court) (Bombay)(www.itatonline.org)

2. s. 154: rf f m ehm bito dll f PF/esic dbbl u

t fd roi 30-12-1999. o28-3-2002 ao d d / 143(3)d m f r. 14,68,884 b m md d pF/esic / 43B.t d fmd vided dd 23-9-2008 f itat. M

5-7-2004 ao d d / 154 d f fd m fm `14,68,664 ` 29,64,750/-. o itat dd m f d d the issue sought to be rectied is not a mistake apparentfm d d b b v m d d m dd b. o f h c f d f ax am ex ld. (2009)319 itr 306, d m bmd pF/ esic bf d d v fd d f m d v a d bb dd v ff fm1-4-1998 v mdm md b F a, 2003. t bvd

d mk b d x.Therefore order of rectication was correctly set-aside byitat.

CIT v. Fouress Engineering (India) Ltd. (ITA No. 481 of2011 dated 11-6-2012)(High Court)(Bombay)

3. s.271(1)(): Pl Fuhg f upul n pl f g lm ub b f m

i , m md b d d f

d d d d ()m f dd f v f m-x. i d m m bona declerical mistake as the assessee was a rm not havingx d . i d d d, for the rst time in the latter part of the AY. As such,the benet of inadvertence or mechanical or repetitivem b md b v . ad v f x, mda claim for deduction of the provision for the rst time d . t ff b f v . ad, . 271(1)() vb.

CIT v. Societex (High Court)(Delhi) (www.itatonline.org)

triBUnaLs4. s. 9: im m u

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d b id . i v fm v , f d d v. t, d f v mx f m, d vd f, m vd b f v f f f v ex 2 9(1)(v) d , m b b md d 44D. (ay 1999-2000)

Dy. DIT (IT) v. Toyo Engineering Corpn. (2012) 136ITD 268 (Mum) (Trib)

5. S. 12A: Charitable /Religious Trust Significantor material change in object clause of MOA byvoluntary act of the assessee Changes to beveed by revenue authories before granng thebenet u/ss. 11 and 13 of the Act

t d d 12af a m bj m mof cricket. There was a signicant or material change in bj f Moa f mdb v. i d fsuch signicant change in the object clause, the revenue v xm mmdm,


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d vof the Act so as to enable assessee to avail benet asb /. 11, 12 d 13.

Board of Control Cricket in India v. ITO (2012) 136 ITD301 (Mum.) (Trib.)

6. S. 32: Business expenditure Depreciaon - Non-compete rights Held to be an intangible asset

eligible for depreciaont -m b , f b f m b f b fd f f m fd b m f mm d xd d f vdd -md b f 10 which brought advantages in the capital eld. Though sv sv 125 ttJ 286 (c), d v v d m, v k ITO vs. Medicorp Technologies India Ltd. 30 SOT506 (Chennai). w v b, vfvb d b fd d CIT vs. Vegetable Products Ltd. 88 ITR 192 (SC).

ACIT v. G.E. Plast ics (ITAT) (Ahmedabad) (www.itatonline.org)

7. 132: Search acon Addion made by AO merelyon the basis of secon 132(4) statement Failingto consider evidence on record AO hauled up forrepeatedly disregarding ITATs direcons & directedto pay costs

s d m f . D f m dd /. 132(4). sm f assessee was retracted / modied on before the DDI(iv), .. b m. ev f d f m dd fd . t dd

md m b f m ddu/s 132(4). The Tribunal in the rst round remanded m bk f f ao mk fm b f vd fd d b f d/mdfd m. hv, ao mddd b f m, d vd d. i d d f ITAT again remanded the matter to the le of AO andm mmd b ao. o d df itat d f m d md m ao, ao d m d d d d vd d, d ao fd f f j.t hb tb mdd m ao m m b fm m, f , d bf . 132(4) m. t ao dd d f ao md xm m d, d b d f d.

Sushila Suresh Malge v. ACIT (ITAT) (Mumbai) (www.itatonline.org )

8. S. 139(4): Filing of Return of Income BelatedReturn Exemption cannot be denied in case ofpurchase of new flat within the date of filing ofbelated return

It was held that where the assessee led a return which m m f s 139(4) f Act and made investment in the purchase of new atwithin the due date of ling of such belated return u/s139(4) xm / 54 b dd.

Mrs. Vijayalakshmi Adimoolam v. ITO (ITAT)(Mumbai) (ITA No. 6424/M/2010, AY 2007-08 dated

11-7-2012)2

Hearty CongratulationsHearty Congratulations to the newly elected ofce bearers of The Chamber of Tax Consultants for the 2012-13.

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Hearty Congratulations to the newly elected ofce bearers of the Bombay Chartered Accountantss f 2012-13.

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indirect taXesnk r. BdkAdvocate & Notary

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h c f d Dv b symbolic and the delivery in the instant case is denitelymb d v bm

f f b d d bf f f b b d f b b d fmanufacture other goods for the use and benet of thef b.

IBEX Engineering Pvt Ltd. vs. State of Karnataka (2012NTN (Vol. 49)-10) (Kar.)

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b b mf. t db dd b mf d d .

t K h c f d f ffd ffd . t m fmf b. hv h cbvd bm fd b mddb s bb s dd. t p/mf f k the matter with the Government for providing sufcientfd d Vat m.

(Glaxo SmithKline Pharma Ltd. vs. State of Kerala (2012NTN vol49-121)

10. Sale price Res Judicata

t bf wBtt f f M V, p s ex k rd tx,i pmm c d r c db s p. t wBtt d m bdd m f s2(31) f w B s tx a, 1994.

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fm m f f f m d.

(Frostees Exports (India) Pvt Ltd. vs. DCCT, CorporateDivision, Kolkata and Others 2012 NTN (Vol. 49)-124)

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HRO 55E/4167 vs. Commissioner, Commercial Tax,U.P. (2012 NTN (Vol. 48) Tribunal-158

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m b d b d d b f v f x. i b bdb dm b k d d d. cmdd vf k b .

M/s. Patiala Pipes Pvt. Ltd. vs. State of Punjab AppealNo. 51 of 2012 (Order passed on 17-5-2012)

12. Review applicaon

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Taxation Ofcer who detained the goods and imposed d fm d . t b d f jd f d f . t tb jmd d d v ff md b s , b md b d m d f dm f. tf, v dmd.

M/s. Rallis India Ltd. vs. State of Haryana STR No. 74 of2007-08 (Hn.Tbnl.) Order passed on 28-5-2012


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A I F T P T I m e s

To

If undelivered, please return to :

All IndIA FederAtIonoF tAx PrActItIoners

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Associate Individual Association Corporate Total

Central 0 757 22 3 782

Eastern 2 1058 35 3 1098

Northern 0 874 17 0 891

Southern 0 811 13 3 827

Western 4 1631 32 15 1683

Total 6 5131 119 24 5280

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AIFTP Times August 2012