Home Highlights March 2013 Year 2013 This

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1. Revision u/s 263 by CIT - mistake of non-initiation or incorrect initiation of penalty - the inherent indication u/s 271(1) makes it clear that the Pr. CIT / CIT does...

2. TDS u/s 194C - Disallowance u/s 40(a)(ia) - non submission of forms/ declarations in the office of Chief Commissioner/ Commissioner as prescribed U/s 191A(2) - non...

3. Validity of assessment order - unable to obtain ‘F’ Forms for part of the turnover, on account of certain issues and non generation of the same online now - directed to...

4. Principles of Natural justice - late filing of return - intent to evade or not - it is the case of petitioner is that various aspects have not been dealt with or...

5. The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate...

6. Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate...

7. Disallowance of interest paid on unsecured loans - Non-deduction of TDS - Once Form No. 15G & 15H are duly submitted by the assessee before the department, then assessee...

8. Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agricultural Produce or not - the impugned product, i.e., dried turmeric (whole) is a...

9. Refund of Tax - tax was collected in the absence of ‘C’ forms - refund to the seller - once the Rajasthan authorities issue C forms against the sales made by Reliance...

10. Genuineness of the transaction going by the pay load of the vehicles, which was used for transporting the goods - It is found that the order passed by the appellate...

11. Waiver of tax imposed for entertaining the appeal - non-production of proof of payment of pre-deposit - as per the provision of Section 73(4) of the GVAT Act no appeal...

12. Classification of goods - Sugarcane Juice - sugarcane juice is produced by way of crushing of sugarcane and hence not produced by farmer. Also process changes it's form...

13. Addition u/s 68 - it is contended before AO that advances (cash credit) were made against the purchase of goods - AO and the Appellate Authority have the power of Civil...

14. Non-production of 'C'-Forms - Demanding a higher rate of tax under the CST Act, 1956 due to the non production of 'C' Forms - The appellants and petitioners are not...

15. In the event of non-filing of an appeal, the litigants are not only deprived of an opportunity, but the High Court cannot appreciate those facts culled out with...