CBDT exempts return-filing for salaried having total income upto Rs 5 lakh Posted: 18 Feb 2012 07:50 PM PST NOTIFICATION NO 9/2012 Class of persons.- An Individual whose total income for the relevant assessment year does not exceed five lakh rupees and consists of only income chargeable to income-tax under the following head,- Salaries, Income from other... [[ This is a content summary only. Visit www.taxguru.in for full article.]] 
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| Non-availability or non-association of independent witness cannot be a ground for discharge or acquittal in all cases Posted: 18 Feb 2012 07:34 PM PST The non-availability or non-association of independent witness cannot be a ground for discharge or acquittal in all cases. It would depend upon the facts and circumstances of each case and the evidentiary value of the prosecution witnesses could not... [[ This is a content summary only. Visit www.taxguru.in for full article.]] 
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| Post Ponty Chadha alleged leakage Reshuffle of charge in CBDT Posted: 18 Feb 2012 07:15 PM PST A reshuffle of charge of three members of the Central Board of Direct Taxes (CBDT) was effected today. In today's reshuffle K Madhavan Nair got Investigations in place of Legislation and Computerisation (L and C) while S S Rana was shifted from... [[ This is a content summary only. Visit www.taxguru.in for full article.]] 
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| How to Turn Convert Scanned Document Into Microsoft Word Document Posted: 18 Feb 2012 07:03 PM PST 1.Scan the page you want to convert into a Microsoft Word document. 2.Save the scanned image in *.gif, *.jpeg or whatever format.. 3.Open that image, go to "File->Save As" and name it xyz.tiff in the TIFF format as shown. [[ This is a content summary only. Visit www.taxguru.in for full article.]] 
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| How To Compute 'Indexed Cost of Acquisition' For Gifted Assets – Delhi HC Posted: 17 Feb 2012 10:38 PM PST There is no reason and justification to hold that clause (iii) of the Explanation intents to reduce or restrict the "indexed cost of acquisition' to the period during which the assessee has held the property and not the period during which the... [[ This is a content summary only. Visit www.taxguru.in for full article.]] 
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| Section 65(105)(zm) of the Finance Act, 1994 – Banking and Other Financial Services – Service tax on Commitment charges collected by Banks Posted: 17 Feb 2012 08:03 PM PST The C & A G of India has pointed out that Banks are recovering Commitment charges for keeping available the undisbursed balance of a loan commitment and they are in the nature of charges for services provided. In this regard attention is... [[ This is a content summary only. Visit www.taxguru.in for full article.]] 
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| Revised Recommendations for Combating Money Laundering and Financing of Terrorism Posted: 17 Feb 2012 02:06 PM PST Financial Action Task Force (FATF) Approved the Revised Recommendations for Combating Money Laundering and Financing of Terrorism in its Plenary meeting in Paris The Plenary Meeting of Financial Action Task Force (FATF) being held in Paris approved... [[ This is a content summary only. Visit www.taxguru.in for full article.]] 
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| Guidance Note on Accounting for Self- generated Certified Emission Reductions (CERs) (Issued 2012) Posted: 17 Feb 2012 11:58 AM PST An issue that arises in accounting for carbon credits is that whether the carbon credits generated under the Clean Development Mechanism, i.e., CERs, can be considered as assets of the generating entity. [[ This is a content summary only. Visit www.taxguru.in for full article.]] 
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| Guidance Note on Accounting for Rate Regulated Activities Posted: 17 Feb 2012 10:50 AM PST A key aspect of rate regulation is that the regulator is empowered to determine prices that bind the entity's customers under a statute or otherwise. Regulatory authorities are usually set up under a legislation which stipulates their constitution,...
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