Home Highlights July 2013 Year 2013 This

You may also like:

1. Justification of appeals filed by the Revenue - tribunal observed that why these appeals have been filed before this Tribunal when there is no proposal by the Committee...

2. Foreign Tax Credit u/s. 90 - Assessee did not file Form 67 at the time of filing of her return of income - Referring to established case law, the Tribunal affirmed that...

3. Condonation of delay in filing of Review Application - In view of the fact that Section 14 of the Limitation Act, 1963 applies to the Court / Tribunal whether the...

4. Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Companies - Condonation of delay in filing of Form No. 10-IC by the assessee - The Appellate Tribunal...

5. Smuggling - Prohibited goods - confiscation of cigarettes containers concealed in HDPE granules - Penalty u/s 112 (a) &(b) and 114AA - The Appellate Tribunal upheld the...

6. Rectification u/s 154 - The Assessee filed a rectification application, which was dismissed by the CIT(A) based on the assumption of Tribunal's adjudication on the issue....

7. Condonation of delay of approximately 3 years and 7 months in filing the Second Appeal - This Court finds no reason to doubt the bona fide of the assessee Company in...

8. Competency of ITAT to dismiss the appeal for want of prosecution – Income Tax Appellate Tribunal is not competent to dismiss the appeal for want of prosecution - HC

9. Appealable order - Whether the communication would be considered as an ‘order’ for filing of appeal before the Tribunal - The Tribunal determined that the communication...

10. Denial of benefit u/s 115BAA - while filing its return of income as it was unable to upload Form 10-IC due to technical glitches - Scope of CBDT circular - Despite the...

11. Validity of assessment passed w/o intimating u/s 143(1) - Denial of exemption u/s 11 and Claim of Expenses by the CPC - The Appellate Tribunal noted that the return of...

12. Delay in filling appeal before ITAT - Delay of 68 days involved in filing of the appeal - The Tribunal noted the substantial delay in filing the appeal and the absence...

13. Deduction u/s 80IA - The Revenue contended that the filing of Form 10CCB within the prescribed date is mandatory, while the assessee argued otherwise. The Tribunal,...

14. CIRP - Rejection of Application seeking intervention - Locus to file application - infringement of rights - Approval of resolution plan (offer) of another party - The...

15. Right of revenue to claim relief when GST tribunal has not constituted - whenever parties have found the need of urgent orders, the parties have filed petitions before...