Home Highlights September 2014 Year 2014 This

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1. Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for...

2. Interest on the claim of the refund - Non-filing of return in time - In the facts of the case, the words "or the deductor, as the case may be," which is inserted with...

3. Condonation of delay - delay of 345 days in filing the appeal before CIT(A) - Each case for condonation is to be decided on its own facts and merits. The facts may...

4. Condonation of delay in filing appeal - sufficient cause for condoning the delay or not - The petitioner contended that despite the delay, their case had merit,...

5. Condoning the delay in filing the refund application - Power of CIT to ascertain merit in the claim while considering the application for condonation of delay u/s 119 -...

6. Delay filing return of income - delay of 43 days in filing the return of income - Claim of Refund denied on denial of condonation of delay filling ROI - Board has not...

7. Condonation of delay in filing refund claim - Rejecting the refund claim simply on the ground of delay in filing the claim before the proper authority while admitting...

8. Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

9. Refund of service tax paid - delay in filing refund claim - time limitation - it is found that the appellant was confused in so far as they believed that the refund is...

10. Condonation of delay in filing appeal - There is no cap as regards condonation. By saying no cap, it is meant that the Appellate Tribunal is not stifled when it comes to...

11. Denial of refund claim - a slight delay in filing for the registration by the assessee with the Department cannot become a valid ground for rejecting their refund claim...

12. Jurisdiction - proper authority to sign the application - In the instant case, the appeal was filed within time and there was only delay in rectification of defect...

13. Delay in filing appeal - Period of limitation - There are no delay in filing of the application and as Counsel for the Appellant has submitted that the Application for...

14. Condonation of delay - Refund claim of SAD - Law cannot come to the assistance of the indolent especially when there is no provision for condonation of such delay -...

15. Denial of refund claim - Unjust enrichment - When the refund claim arises within two or three days and within 15 days, a refund claim is filed, the obvious conclusion...