Tuesday, March 24, 2015

[aaykarbhavan] Judgments and Infomration [3 Attachments]







PFA

Look at the mystery created or word changed in the service tax under the Finance Act,1994. How frequently the word Rent a Cab or Rent a Vehicle has been changed frequently over the time and purpose behind is not very obvious or apparent . This leads to confusion and increase litigation. Instead of making law […]

PFA

A. Duties and Liabilities of an Auditor: An auditor is 'watch dog' not a 'blood hound'. Like a dog should bark and chase when something found wrong. Same like that duty of auditor is to verification and detection, but he must go deep if suspicion arises.


Setting up of a Directorate of Taxpayer Services Suggestions-Reg.

DIRECTORATE GENERAL OF INSPECTION
CUSTOMS & CENTRAL EXCISE
NEW DELHI
Dated: March 20, 2015
F.No.503/56/2015
To
All Chief Commissioner of Customs, Central Excise & Service Tax
All Directors General of Directorates under CBEC
Madam/Sir,
Subject: Setting up of a Directorate of Taxpayer Services Suggestions-Reg.
The Central Board of Excise & Customs (CBEC) is celebrating the Year 2015 as the Year of Taxpayer Services in recognition of the need to have 'customer focus' in our day-to-day functioning. The Tax Administration Reforms Commission (TARC) has devoted a full Chapter to 'Customer Focus' in its first Report.
2. In pursuance of the recommendations of TARC, the CBEC has decided to set up a Directorate of Taxpayer Services. For this purpose, a Committee has been set up to work out the modalities including the mandate, organizational structure and the responsibilities of the new Directorate.
3. Your suggestions in this regard would be most helpful, considering that a large number of Taxpayers and other stakeholders are your valued partners. As the report of the Committee is to be submitted within a limited time frame, it is requested that your suggestions may be sent to Shri Yogendra Garg. Commissioner DPPR & Member Secretary of the Committee, latest by 31st March 2015 (Tel: 011-23379331 Fax: 011-23370744 Email: commr.dppr-cbec@nic.in & y.garg@nic.in ) with a copy to me (Email: p.mohanty@nic.in ).
(P K Mohanty)
Director General

DTAA signed with Czech Republic would be applicable to successor Slovak Republic

by CA Sandeep Kanoi
Agreement signed between the Government of the Republic of India and the Government of the Czechoslovak Socialist Republic on the 27th January 1986 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income continues to be applicable to the residents of the Slovak Republic.

DTAA signed with Czech Republic would be applicable to successor Slovak Republic

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION NO. 25/2015
New Delhi, the 23rd March, 2015
Whereas a Agreement between the Government of the Republic of India and the Government of the Czechoslovak Socialist Republic was signed on the 27th January, 1986 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and the same was published in the Gazette of India, Extraordinary, part II, -Section 3, Sub-section (i), vide number G.S.R.526 (E), dated the 25th of May, 1987;
And whereas the Slovak Republic is one of the independent States that have succeeded the Czechoslovak Socialist Republic;
And whereas under the applicable international laws regarding application of treaties in case of succession of States, this Agreement continues to be applicable in respect of the Slovak Republic, being one of the independent States to have succeeded the Czechoslovak Socialist Republic;
Now, therefore, in exercise of the powers conferred by section 119 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby clarifies that for the purposes of section 90 of the said Act, the Agreement signed between the Government of the Republic of India and the Government of the Czechoslovak Socialist Republic on the 27th  January 1986 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income continues to be applicable to the residents of the Slovak Republic.
[F.NO.501/12/1995-FTD-I]



__._,_.___
View attachments on the web

Posted by: Dipakkumar Shah <cadjshah@yahoo.com>


receive alert on mobile, subscribe to SMS Channel named "aaykarbhavan"
[COST FREE]
SEND "on aaykarbhavan" TO 9870807070 FROM YOUR MOBILE.

To receive the mails from this group send message to aaykarbhavan-subscribe@yahoogroups.com





__,_._,___

No comments:

Post a Comment