Tuesday, August 18, 2015

CBDT Directive Reg Representation Before Authority For Advance Rulings

The CBDT has issued a directive dated 14.08.2014 in which it has expressed concern that officers of the level of DCIT/ACIT are being nominated for representing cases before the Authority of Advance Rulings and that such officers are not able to effectively represent the Departmental view on complex issues. The CBDT has directed that officers below the rank of Addl. CIT/JCIT should not be nominated for representation before the AAR and that in important cases, the representation should be made by the Pr. CIT/ CIT.

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Delhi HC holds 10% pre-deposit requirement for penalty-only appeals inapplicable where SCN was issued before amendment

  This Tax Alert summarizes a recent ruling of the Delhi High Court (HC) [1] on whether the newly introduced pre-deposit requirement for fi...