Updates:

1. CBDT has notified Income Declaration Scheme, (Second Amendment) Rules, 2016 primarily to revise form 3 to specify details of payments made under the IDS 2016.
2. Where notice has not been given by the landlord for payment of rent due from the lessee under the Rent Act, there can be no eviction on ground of non-payment of rent by the lessee-company in liquidation. [Jabal C Lashkari and Others vs. Ol and others ( SC of india)].
3. CBEC has clarified that a freight forwarder, when acting as a principal  will not be liable to pay service tax when the destination of the goods is from a place in India to a place outside India, Circular No. 197/7/2016 -Service Tax dated 12 Aug. 2016.
4. Service Tax on alcoholic liquor manufacture on job work basis for human consumption valid. [ Carlsberg India Private Limited vs. Union of India & Ors. (Delhi HC)].
5. Exemption U/s. 54F despite delayed investment in Capital Gain Account Scheme. [ ACIT vs. Smt. Umayal Annamalai (ITAT Chennai)].