Home Highlights May 2014 Year 2014 This

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1. Rate of tax – Option of Compounding of Tax - Once such an option is exercised, all the contracts entered into either before giving the option or subsequent thereto, for...

2. Compounding of offence(s) - determination of compounding fee - first occasion - 5% or 3% of the amount of tax in default - Since a common application had been filed for...

3. Reduction in tax liability - payment of tax at compounded rate - The assessee with open eyes applied under the scheme and obtained permission. There was no cause for any...

4. Compounding of offences - KVAT Act - For compounding an offence, which of the compounding fees should be paid by the assessee: the one prevailing when the evasion took...

5. Composition scheme - exercising option prior to payment of service tax - The payment of tax under the composition scheme upon notification of the scheme vide a...

6. Compounding of offence u/s 276-B - application with wrong officer - compounding fees as first application @ 3% OR as second (subsequent) application @ 5% - whether, the...

7. Works Contracts - benefit of compounding of tax - suppressed contract receipt - no compounding application was ever filed - Department was justified in acting...

8. Offence under FEMA - Levy of penalty post compounding orders - We cannot hold petitioners responsible for contravention once the compounding orders have been passed. We...

9. Service Tax (Compounding of Offences) Rules, 2012 - Notification

10. CIRP - Reimbursement of Compounding fees - Who is responsible for offence or compounding of offence under the Income Tax Act which was committed much before the...

11. Compounding of offence u/s 276CC - assessee failed to file the return for two assessment years - it cannot be said to be the "first offence" committed by the assessee -...

12. Compounding of offences - threshold limit of holding directorship in companies - This Court is of the opinion that earlier one show cause notice was issued on...

13. Validity of the order 278(2) - compounding of offence u/s 279(2) - Income Tax Authorities have the power to compound the offence either before or after the institution...

14. Compounded rate of tax - producing granite metals with the aid of mechanized crushing machines - KVAT - the compounded tax for the primary crusher has necessarily to be...

15. Compounding of offences - period of limitation - Validity of period of 12 months from the date of launching of prosecution - the CBDT is not empowered to fix the time...