CASA Daily News Alert: 5th August 2015

Namaskaar

CASA Daily News Alert:
DVAT Alert: The date of filing of DVAT return has been extended for 07.08.2015 vide Circular No.17 dated 04.08.2015.

GST: Vide Order No. 01 dated August 3, 2015 CBEC decides to create GST Directorate in Delhi.

ICAI seeks members consent for inclusion of E-mail address in Voters List – For the purpose of seeking consent a special Link http://www.icai.org/app_forms/election2015.html has been provided in the website of the Institute latest by 14th August 2015.

ICDS IX: Borrowing Costs - This ICDS deals with treatment of interest on borrowing. It requires borrowing costs which are directly relatable to fixed assets (tangible and intangible) shall be capitalized. Other borrowing costs have to be recognized in accordance with the provisions of the Income Tax Act, 1961.

Case Study: Refund of pre-deposit is permissible though a simple letter and no need to file refund claim u/s 11B of the Central Excise Act. In the case of Lorenzo Bestonso Vs. Commissioner of Customs (Import), Nhava Sheva

Case Study: In Re Soma Textiles & Industries Ltd. Vs. Addl. CIT, (ITAT Ahmadabad), ITAT held that Interest free loans extended as quasi capital to 100% subsidiary cannot have nil ALP (Arm’s Length Price).

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