Home Highlights June 2014 Year 2014 This

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1. Refund of amount of mandatory pre-deposit - adjustment/set off the amount of refund against the arrears towards assessee - There exist no other provision in the Act...

2. Adjustment of Penalties from Refund amount - After an appellate order allowed redemption of the seized currency upon payment of fines and penalties, the appellant filed...

3. Credit of Dividend Distribution Tax u/s 115-O - The AO, in preparing the statement of assessed total income, computed the DDT payable but did not adjust the DDT already...

4. Recovery of dues by adjusting them against the refund amount - Delay in processing refund - In this case, the default notices were issued after the period within which...

5. Interest payable u/s 244A(1) - the matter is remanded to the CIT(A) to consider whether under explanation to Section 140A(1), it is stipulated where the amount paid by...

6. Adjustment of part income-tax refund received by the assessee against the total outstanding refund, comprising of principal/ tax and interest - quantum of interest to...

7. Refund claim - Adjustment of amount against outstanding demand - Refunds have been adjusted against the outstanding tax demand by the Authority without following the...

8. Defaulter under the SVLDRS scheme or not - failure to pay the amount mentioned in SVLDRS-3 in time - Seeking adjustment of refund under Income Tax with amount payable...

9. Refund of Excise Duty in cash - What the assessee suggests is that the Cenvat credit given for acquisition of capital goods to a manufacturer, who is otherwise exempted...

10. Refund of amount deposited under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refund sought on the premise that the withdrawal of the appeal filed by the...

11. Self adjustment of excess paid service tax - appellant already claimed the refund for excess amount adjusted against the service tax liability for the month of April,...

12. Principles of natural justice - adjustment of IGST with CGST and SGST - adjustment of the amounts paid by the Petitioner under the Integrated Goods & Services Tax Act,...

13. Adjustment of sanctioned refund towards other alleged dues - Whether the department can suo moto adjust from the sanction refund / rebate? - Section 11 of the Central...

14. Legality of adjustment of amount against the arrears out of the refund amount - at the time when the impugned demand with interest and penalty was adjusted from the...

15. Refund adjusted against demand – Section 245 is clear in its mandate regarding the requirement of prior intimation in writing to the assessee whose refunds are being...