Renaming of Dispute Resolution Panel: Bengaluru DRP re designated as DRP I with retrospective administrative effect by central tax authority.
The DRP originally constituted at Bengaluru is re designated as DRP I, Bengaluru, with effect from the date of the subsequent constitution; this administrative order implements a reorganization of panel nomenclature for departmental records and processing of assigned matters.

Geographical jurisdiction of Kolkata Zone commissionerates redefined; all central excise, service tax assesses placed under new divisions/ranges effective 15 Oct
The notice re specifies the geographical jurisdiction of Commissionerates, Divisions and Ranges within the Central Excise & Service Tax Kolkata Zone and lists detailed territorial allocations in Annexures 'A'-'L'. All Central Excise assessees, registered dealers and Service Tax assessees in a given area will be under the control of the Commissionerate/Division/Range specified for that area. The re constituted units take effect from 15.10.2014.

Central Excise Audit Commissionerate established to consolidate audit jurisdiction across specified divisions and implement audit guidelines.
Creation of a Central Excise Audit Commissionerate (Commissioner of Central Excise Audit, Patna) effective mid October 2014, covering Ranchi (Ranchi I), Bokaro (Ranchi II), Patna, Dhanbad and Jamshedpur; composed of seven Circles with specified locations and two Patna headquarters components sharing territorial coverage.

Scope of scrutiny limited to reported third-party mismatches; broader probes require prior written approval and monitoring.
Instruction limits scrutiny in cases selected under Computer Aided Scrutiny Selection for AIR/CIB/26AS mismatches to verification of the specific point(s) forming the basis of selection; questionnaires and notices should be confined to those aspects, proceedings completed expeditiously, and broader comprehensive scrutiny permitted only where potential income escapement crosses prescribed monetary thresholds with prior written approval and subsequent monitoring.

Due date for return filing extended for taxpayers requiring tax audit, aligning deadline with tax audit filing; interest unaffected.
The Board, exercising powers under section 119, extended the due-date for furnishing return of income for assessment year 2014-15 to align with the extended tax audit filing deadline for assessees required to obtain and furnish a tax audit under section 44AB (including working partners). Tax audit reports filed in pre-revised forms between 01.04.2014 and 24.07.2014 are valid. The extension does not affect liability for interest under Explanation 1 to section 234A, and assessees not subject to tax audit retain the original return due date.

Dispute Resolution Panel constituted under the Income-tax Act appointing three commissioner members with a reserve and assigned DRP duties.
The Central Board of Direct Taxes, invoking the Income-tax Act and the Income-tax (Dispute Resolution Panel) Rules, constitutes a Dispute Resolution Panel at Mumbai by appointing three Commissioners of Income-tax as members and designating a Reserve Member in accordance with the Rules; the members are to perform DRP duties in addition to regular duties and the order is effective from the stated date with the Chairman's approval.

Dispute Resolution Panel constitution establishes DRP-II Bengaluru with three members and a reserve member to handle tax disputes.
Constitution of DRP-II, Bengaluru under section 144C and the Income-tax (Dispute Resolution Panel) Rules: a three-member Dispute Resolution Panel with a reserve member is appointed, comprising specified Commissioners of Income-tax who will perform DRP duties in addition to their regular functions; the order supersedes earlier constituting orders and is effective from the date of issue.

Dispute Resolution Panel constitution under section 144C appoints members and a reserve to operationalize the DRP mechanism.
The CBDT constituting Dispute Resolution Panel IV at Delhi under section 144C of the Income tax Act appoints three Commissioners of Income tax as Members and one as Reserve Member pursuant to the Income tax (Dispute Resolution Panel) Rules, 2009; panel duties are additional to regular duties and the order takes effect from the stated commencement date with Board approval.

Dispute Resolution Panel allocation under section 144C assigns Bengaluru DRPs jurisdiction over Karnataka, Kerala and Lakshadweep; name-based case split.
Order constituting DRP-I and DRP-II at Bengaluru under section 144C and related rules, assigning territorial jurisdiction comprising Karnataka, Kerala and Lakshadweep. The order assigns cases of eligible assessees with names beginning with letters A-K to DRP-I, Bengaluru. The published table records DRP-II, Bengaluru as having the same territorial jurisdiction but its table entry in the available text does not specify the corresponding name-based letter-range. The order is issued with the approval of the Chairman, CBDT.

Reconciliation Statement format mandated for project import contract finalization; importers must use the prescribed uniform template.
Mandate that importers submit a uniform Reconciliation Statement for finalization of contracts under the Project Imports Regulations, 1986, in a prescribed tabular format listing Recommendatory Letter details, corresponding Purchase Order details, Bills of Entry against each PO, quantities and values per RL/PO/BE, observed shortages or excesses, duty on such variances, and remarks; importers with old cases must file this statement within one month.

Dispute Resolution Panel jurisdiction under income tax law allocates cases by assessee name initials and state for operational efficiency.
Order modifies prior allocation of cases under Section 144C, directing four DRPs in Delhi to exercise powers and perform functions for eligible assessees by specified name initial groupings for NCT of Delhi and by state/region for Uttarakhand, Uttar Pradesh, Rajasthan and the North West Region to distribute workload and ensure efficient DRP functioning.

High Seas Sale registration requires a notarized contract and prescribed documents, with registration proof mandatory for import clearance.
Import consignments on a High Seas Sale basis require submission of an original or authenticated Bill of Lading, original notarized HSS contract, original bank attested invoice and an authority letter to the Deputy/Assistant Commissioner. The HSS contract must be notarized on or before filing the Import General Manifest and the notarization date is used for Customs registration; no amendments are allowed after registration. The import assessment group will verify genuineness, register approved HSS contracts and retain copies. A prior Bill of Entry may be filed but proof of HSS registration must be produced at assessment or examination or out of charge will be withheld.

High seas sale clearance requirements: notarized contract, specified documents, registration and proof required for import assessment.
This notice prescribes customs clearance for High Seas Sale imports: submission of Bill of Lading, original notarized HSS contract, bank attested invoice and authority letter; HSS contract must be notarized by Import General Manifest filing and cannot be amended after customs registration. Applications are vetted by import assessment groups for genuineness and, upon approval, HSS contracts are registered and retained. A buyer may file a Bill of Entry before registration but must produce proof of HSS registration at examination or out of charge will be denied.

Reconciliation return filing deadline extended; specified interstate dealers must file Form 9 under Delhi VAT rules.
The Commissioner extends the last date for online filing of reconciliation return in Form 9 for 2013-14 to 28th November, 2014 under Rule 49A (Delhi VAT Rules, 2005) read with section 9(2) of the Central Sales Tax Act, 1956. Filing is required from dealers who made interstate sales against statutory 'C', 'F' or 'H' forms or claimed deductions against E I/E II or I/J forms; dealers without such transactions need not file.

Line of Credit to foreign government sets export eligibility and sourcing conditions for financed infrastructure procurement.
A Line of Credit of USD 52 million from Exim Bank to the Government of Togo finances procurement of goods, machinery, equipment and services (including consultancy) from India for a 161 kV transmission project. At least 75 per cent of contract value must be supplied from India; up to 25 per cent may be procured abroad. The Credit Agreement is effective from September 16, 2014; LC opening and disbursement deadlines are 48 months from scheduled completion for project exports and 72 months from execution for supply contracts. Shipments must be declared on GR/SDF forms; no agency commission under the LOC, though exporters may use own funds or EEFC balances subject to AD bank compliance under FEMA.

Customs exemption for timber logs requires exporters to satisfy Foreign Trade Policy value addition and eligibility before claiming benefits.
When timber logs are imported under the customs exemption for export of sawn timber, the customs notification does not alter export restrictions or value addition requirements under the Foreign Trade Policy; officers must ensure exports satisfy the policy's minimum value addition and other conditions before granting customs exemption benefits.

Re-organization of Central Excise Zone Ranchi creates five commissionerates and reallocates assessment and service tax jurisdictions.
The Central Excise Zone, Ranchi is reconstituted to include five Commissionerates - Patna, Ranchi I, Bokaro (Ranchi II), Dhanbad and Jamshedpur - plus an Audit Commissionerate at Patna and Commissioners (Appeals) at Patna and Ranchi; territorial and functional jurisdiction over districts, divisions, ranges, service tax assessees and major industrial units is expressly allocated among these units, and trade associations are requested to notify members of the changes, effective 15 October 2014.

Line of credit conditions require majority Indian-sourced supplies and set disbursement timelines, governed under FEMA directions.
Exim Bank provided a Line of Credit of USD 30 million to finance a rural electrification project in Togo, requiring at least 75 per cent of contract value to be supplied from India and permitting up to 25 per cent procurement from outside India. The Credit Agreement is effective from August 21, 2014 and sets the last dates for opening Letters of Credit and disbursement by reference to contract completion or 72 months from execution for supply contracts. Shipments under the LOC must be declared on GR/SDF forms. No agency commission is payable under the LOC, though exporters may remit commission from their own funds or EEFC balances subject to realization and instructions. AD Category I banks must notify exporters and may obtain details from Exim Bank; directions issued under FEMA.

Joint venture distinct-person treatment makes services between JV and members taxable, except pure cash calls governed by agreement.
Members and an unincorporated joint venture are treated as distinct persons, making services for consideration between them taxable. Whether cash calls are excluded as "merely a transaction in money" depends on the joint venture agreement; cash calls functioning as advance payments, rights grants, options, or pooled payments for taxable services are consideration and attract service tax. Management of cash calls and provision of administrative/support services by members for consideration constitute taxable services. Close examination of JV and inter se agreements is required to determine liability.

Container Scanning Division to operate at Chennai Port; import containers will be scanned and stakeholders must comply.
Installation and operation of a mobile Container Scanning Division at Chennai Port is mandated for scanning import containers. Importers, exporters, customs brokers, vessel operators, NVOCCs, terminal operators and custodians of CFS/ICDs are required to comply with scanning at the Mobile Scanner Facility under Public Notice No:111/2014, and may report difficulties or suggestions to the Assistant Commissioner of Customs (CSD).