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Income Tax Case Laws - Section: 245

 

Income Tax


Cases for Section: 245
 
Showing 1 to 15 of 54 Records
 

2013 (6) TMI 194 - KARNATAKA HIGH COURT

JEANS KNIT PVT LTD, BANGALORE Versus (1) DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE, (2) COMMISSIONER OF INCOME TAX, BANGALORE

Adjustment of refund with tax demand - provisions of section 245 - prior intimation - 100% EOU - held that:- in view of the decision in Fosroc Chemicals (India) Ltd vs. Commissioner of Income tax and another [2000 (11) TMI 100 - KARNATAKA High Court ......

2013 (5) TMI 685 - MADRAS HIGH COURT

M/s COGNIZANT TECHNOLOGY SOLUTIONS INDIA PVT LTD Versus THE DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI

Adjustment of the refund against sum payable by an assessee - whether the respondent is empowered to adjust the refund amount automatically without complying with the provisions of Section 245 - Held that:- It is crystal clear that the AO Deputy Comm ......

2013 (5) TMI 335 - GUJARAT HIGH COURT

MONTECARLO LTD. Versus ASST COMMISSIONER OF INCOME TAX & 1

Refund claim adjustment against tax dues - Held that:- Had the petitioner’s claim for refund crystallized into an indefeasible right, such contention was perhaps possible to be accepted. In the present case, neither the computation of the refund paya ......

2013 (3) TMI 375 - ALLAHABAD HIGH COURT

M/s USHA POLYTEX LTD Versus CHIEF COMMISSIONER OF INCOME TAX AND OTHERS

Adjustment of Refund with Tax Demand of a Group company - as per dept. the amount refundable to the petitioner has been adjusted towards the demand of M/S Narain Properties Ltd., the Mall, Kanpur a group of company of assessee - Held that:- As per Se ......

2013 (3) TMI 316 - DELHI HIGH COURT

COURT ON ITS OWN MOTION Versus COMMISSIONER OF INCOME TAX AND OTHERS

Whether computerisation and Central Processing of Income Tax Returns is a boon or bane - Letter by CA Anand Prakash was treated as PIL - held that:- the respondents have taken a right decision to computerise the income tax records, have Central Proce ......

2012 (12) TMI 904 - DELHI HIGH COURT

LEASE PLAN INDIA & ANR. Versus DEPUTY COMMISSONER OF INCOME TAX

Refund adjusted against demand – Adjustment of refund without prior notice or intimation - Demand stayed by order of High Court – Violation of Stay order – Later on Revenue, in respect of a later period, sought to adjust the amounts due to the writ p ......

2012 (9) TMI 163 - DELHI HIGH COURT

COURT ON ITS OWN MOTION Versus COMMISSIONER OF INCOME TAX

Difficulties in receiving credit of Tax Deducted at Source - Held that:- Section 245 envisages prior intimation to the assessee so that he can respond before any adjustment of refund is made towards a “demand” relating to any other assessment year. T ......

2012 (3) TMI 287 - BOMBAY HIGH COURT

Nishith Madanlal Desai. Versus Commissioner of Income Tax11 & Ors.

The assessee returned an income of approximately Rs.19 crores - original order of assessment demand of Rs.2 crores but reduced upon rectification to Rs.1.30 crores initially and thereafter, to Rs.1.18 crores. – assessee filed an appeal that addition ......

2011 (12) TMI 179 - DELHI HIGH COURT

M/s GENPACT INDIA Versus ASST. COMMISSIONER OF INCOME TAX

Demand for A.Y. 2003-04 was raised on the petitioner by A.O. in reassessment proceedings – A.O. declined to follow the ITAT order in the petitioner’s own case for A.Y. 2004-05 with respect to the computation of benefit u/s 10A - adjustment of demand ......

2011 (11) TMI 312 - DELHI HIGH COURT

MARUTI SUZUKI INDIA LTD Versus DEPUTY COMMISSIONER OF INCOME TAX

Application for stay of demand - adjustment of refund of earlier A.Y.s towards demand payable of current year u/s 245 - Whether the stay application under Section 220(6) was maintainable when the petitioner had filed an appeal before the ITAT against ......

2011 (8) TMI 467 - ALLAHABAD HIGH COURT

Commissioner of Income-tax-I Versus Smt. Diksha Singh

Powers and procedure of Settlement Commission - the search operation was carried on by the department and certain documents were seized by it - The department was in possession of the entire material including the investment made by the assessee, the ......

2010 (5) TMI 582 - KERALA HIGH COURT

Commissioner of Income-tax, Cochin Versus Settlement Commission (IR&WT)

Search and seizure - Block assessment - Undisclosed income - Application to Settlement Commission - Estimation of net profit - whether this Court in a writ petition, can interfere with such findings made on certain questions of fact -it was observed ......

2009 (2) TMI 133 - KERALA HIGH COURT

MINI MUTHOOTTU MUTUAL FUNDS LTD. Versus COMMISSIONER OF INCOME-TAX

KVSS – Kar Vivad Samadhan Scheme – the amount payable under the Kar Vivad Samadhan Scheme by the declarant shall be determined at the rates specified in that Scheme and the declarant would only be liable to pay that amount, instead of the actual amou ......

2008 (10) TMI 125 - KERALA HIGH COURT

MV GANESH (legal representative of MS Viswambharan) Versus CIT AND ANOTHER

AO has granted relief only of interest under KVSS and adjusted refund of AY 1982-83 to the demand of AY 1984-85. Petitioner has challenged the authority of the relief under KVSS to claim benefit beyond interest and adjustment of refund without prior ......

2008 (1) TMI 20 - HIGH COURT, BOMBAY

HASSAN ALI KHAN AND MRS RAHEEMA H. KHAN Versus SETTLEMENT COMMISSION AND OTHERS

Application before settlement commission - provisions under Wealth Tax Act are different from provisions of Income Tax - Once the Commission found that the application was not bona fide it was open to the said Commission under the Wealth Tax Act to t ......

 
   
 
 
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