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AO cannot re-open assessment merely for non filing of ITR unless the total income is exceeding maximum amount which is not chargeable to tax    *    Whether the service of a copy of the order by Speed Post, would constitute valid service under Customs Act, 1962? - Held Yes - HC    *    Donation to political party - Return filed with Election Commission, indicate the name and donor details - Deduction u/s 80GGC allowed - Tri    *    CENVAT CREDIT    *    Cenvat Credit - refund - export of services - The registration is not the sole criteria for granting refund, so long the other conditions are satisfied, refund shall be granted - Tri    *    CENVAT credit – demo cars – capital goods – input – nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods - credit cannot be allowed - Tri    *    Period of limitation - in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips - in this Revenue neutrally background, there could be no malafide on the part of the appellant to evade duty - Tri    *    Validity of statutory provisions - Imposition of penalty on company and directors - he legislature while in view of such situation has granted discretion to the executive, at the same time, provided for sufficient guidelines and safeguards so that such discretion does not convert into arbitrary or discretionary exercise of powers - HC    *    Strengthening Our Debt Markets (Dr. Raghuram G. Rajan, Governor - August 26, 2016 - at Annual Day Address to Foreign Exchange Dealers Association of India, Mumbai)    *    Violation of Clause 49 of the Listing Agreement - whole Time Director chaired the Audit Committee Meeting - levy of penalty of ₹ 5 lac cannot be said to unreasonable or excessive - SAT    *    Tribunal was right in confirming the set-off of MAT Credit under Section 115JAA brought forward from earlier years against tax on total income including surcharge and education cess instead of adjusting the same from tax on total income before charging such surcharge and education cess - HC    *    TDS liability - period of limitation - It is true that the Court cannot legislate the Act, however, the Assessing Officer also cannot be given unfettered powers, which he can exercise even beyond the reasonable period of four years. - HC    *    Waiver or reduction of interest - Application u/s 220(2A) - It has also to be verified whether the default in payment of the amount was due to the circumstances beyond the control of the assessee and the assessee has cooperated with the enquiry. - CIT to reconsider the matter - HC    *    Merchandise Exports from India Scheme (MEIS) - Addition in Table 2 [containing ITC (HS) code wise list of products with reward rates] of Appendix 3B    *    Depreciation (while claiming deduction u/s.80IA) is optional to the assessee and that once the assessee chooses not to claim it, the AO cannot allow while computing the income. - HC    *    Streamlining the process of No Objection Certificate (NOC), Port Clearance Certificate (PCC), voyage return and voyage assessment in the case of Foreign Shipping Companies (FSCs)    *    TCS - scrap generated from the mechanical working of the material (breaking of the ship) - The assessee is duty bound to collect the TCS from the buyers in terms of Section 206C of the Act.- Tri    *    Taxability of capital gains - even though the assessee is shown as the co-owner of the said property, the source of funds for investment in purchase of the said property is by the assessee’s husband - taxable in the hands of husband not the assessee - Tri    *    Audit by department: Justified or not?    *    Regarding cenvat credit on service tax on rent a cab    *    Constitution of Grievance Redressal Committee    *    Commerce Secretary’s Discussions through DVC with Indian Ambassadors in European Countries on Trade Issues    *    Seeks to further amend notification No.12/2012-Central Excise dated 17.03.2012 so as to levy Basic Excise Duty at a concessional rate of 2% on Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports for a period of 3 years

Income Tax Case Laws - Section: 220

Home Case Index Income Tax Sections List
Cases for Section: 220
Showing 1 to 15 of 448 Records
 
  • 2016 (8) TMI 966 - KERALA HIGH COURT

    Waiver or reduction of interest - Application under Section 220(2A) rejected - non fulfillment of all the conditions laid down in Section 220 (2A) - Held that - When the statutory authority has been given the discretion to consider whether any of the... ... ...


  • 2016 (8) TMI 269 - BOMBAY HIGH COURT

    Recovery proceedings - petition for early hearing - Held that - Conduct on part of the petitioner filing the petition interalia seeking early hearing of its appeal before the CIT (A) and at the same time when the appeal is fixed for hearing by the CI... ... ...


  • 2016 (7) TMI 1054 - BOMBAY HIGH COURT

    Stay of demand - attachment orders - Held that - The petitioner made an application for stay to the Commissioner of Income Tax seeking a Review of the order dated 2nd June, 2016 passed by the Assessing Officer. The Commissioner of Income Tax has not ... ... ...


  • 2016 (7) TMI 752 - BOMBAY HIGH COURT

    Stay application - recovery of tax - demand issued consequent to the assessment orders passed for the two assessment years 2012-13 and 2013-14 were stayed subject to petitioners paying 15 of the demand raised in each of the two assessment years as a ... ... ...


  • 2016 (8) TMI 212 - MADRAS HIGH COURT

    Grant of an interim order of stay - petitioner being a Society registered under the Co-Operative Societies Act - Held that - The cardinal principles which have to be taken note of while granting interim order are three fold viz. (i) prima facie case ... ... ...


  • 2016 (6) TMI 851 - MADRAS HIGH COURT

    Grant of absolute stay on the recovery proceedings pending disposal - whether the exercise of discretion on the part of the first respondent is proper and does the impugned order call for interference? - whether the petitioner is entitled for the gra... ... ...


  • 2016 (5) TMI 1255 - ITAT MUMBAI

    Interest charged u/s.220(2) - CIT(A) deleted the addition - order passed by the Settlement Commissioner - Held that - Apparently the demand was raised in pursuance of order dated 17.11.1994 u/s. 245D(1) of the Act and in pursuance of final order date... ... ...


  • 2016 (5) TMI 927 - GUJARAT HIGH COURT

    Recovery proceedings - attachment of the bank account - applications made by the petitioner under section 220(6) - Held that - Application under sub-section (6) of section 220 of the Act was made by the petitioner on 04.05.2015. The Assessing Officer... ... ...


  • 2016 (5) TMI 401 - GUJARAT HIGH COURT

    Release of seized ornaments - Recovery of the outstanding dues - Held that - The seized ornaments have been got valued through the Government approved valuer and it is not the case of the Department that the valuation made by the approved valuer at t... ... ...


  • 2016 (5) TMI 358 - BOMBAY HIGH COURT

    Stay application - attachment orders of immovable property as well as movable property - Held that - In the event the Assessing Officer decides the stay application against the Petitioner, then in terms of the CBDT instructions, an application to the... ... ...


  • 2016 (4) TMI 387 - ITAT DELHI

    Stay of demand - Held that - Delay in deciding the appeal cannot be attributed to the assessee. The stay is extended for a period of six months or disposal of appeal whichever is earlier. It goes without saying that no adjournment on any unreasonable ground shall be sought by the assessee on the next date of hearing


  • 2016 (5) TMI 1181 - ITAT CHENNAI

    Sales turnover computation - Held that - the decision of the Tribunal is binding on the Assessing Officer and he cannot pick up a word or sentence from the order of the Tribunal de hors the context of the question under consideration and construe it ... ... ...


  • 2016 (4) TMI 315 - MADRAS HIGH COURT

    Recover proceedings - pre deposit - Held that - Since the petitioner had paid 25 of the demand, which was also admitted by the standing counsel appearing for the respondents, the impugned order dated 30.09.2015 is modified as follows - There shall be... ... ...


  • 2016 (4) TMI 89 - ALLAHABAD HIGH COURT

    Pre deposit - stay of demand - Held that - We direct that till 7 April 2016 by which date the petitioner has been directed to deposit 30 of the balance amount, no coercive steps shall be taken by the Department. However, if the petitioner fails to de... ... ...


  • 2016 (4) TMI 133 - BOMBAY HIGH COURT

    Notice of Motion - seeking stay of recovery of the disputed tax of ₹ 62.69 crores - Held that - Court has been adjourning the present Motion from time to time is because, it appeared that the disposal of the Miscellaneous Application before the... ... ...


 
   
 
 
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