Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Claim of interest u/s 214 - claim of the assessee is for payment ...

Income Tax

June 24, 2014

Claim of interest u/s 214 - claim of the assessee is for payment of compensation on account of the delay in payment of the interest amount - claim allowed - HC

View Source

 


 

You may also like:

  1. Section 214 does not provide for payment of compensation by the Revenue to the assessee in whose favour a refund order has been passed - SC

  2. Deduction u/s 37(1) - Whether, payment of interest on delayed payment of instalments is penal in nature - Held No - It was simplicitor liability of interest on delayed...

  3. Claim of interest - Delayed refund - Unjust enrichment - appellant is entitled for claim of interest on delayed refund - AT

  4. Interest u/s 214 and 244 - Interest on interest for late grant of refund - it is only that interest provided for under the statute which may be claimed by an assessee...

  5. Levy of interest on service tax demand when the assessee has sufficient balance in CENVAT Credit - delayed payment of service tax through cenvat credit - demand of...

  6. TDS on interest on late payment of bills - interest was paid for the delayed payment of the bills which is outside the purview of the provisions of section 194A - AT

  7. Condonation of delay of 214 days - communication gap between the appellant and the consultant - appellant was under the impression that the consultant will take...

  8. Interest on the delayed payment of duty - interest on differential duty due to finalization of provisional assessment - prima facie interest is payable - AT

  9. Allowance of expenses on actual payment – provisions of section 43B are applicable on non-payment of interest on the delayed payment of due service tax - AT

  10. Claim of Interest on interest on delayed refund - Inasmuch as the Tribunal works within the provisions of Customs Act, 1962, we have no jurisdiction to order interest on...

 

Quick Updates:Latest Updates