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Addition u/s 68 - the loan which has been returned to the respective creditors cannot be taxed in the hands of assessee as its income - Tri    *    CENVAT credit - dumpers/ tippers will be in the nature of inputs for providing Supply of tangible goods services & not capital goods – Tri    *    Rebate claim issue    *    Opinion for availment of Cenvat Credit on invoices provided by CHA against service received for Export and Import.    *    RBI Reference Rate for US $    *    Export of Red Sanders wood by Government of Andhra Pradesh & Directorate of Revenue Intelligence (DRI) - Revision of quantity allocation to Govt. of Andhra Pradesh and extension of time for export by Govt. of Andhra Pradesh and DRI    *    Taxability of collection of development fee from the passengers – operational, management and development of airport - it cannot be said that the amount so collected is by way of service charge. - not taxable - Tri    *    Cenvat credit - Since lubricants are not falling under the negative list of goods mentioned in the definition clause, credit cannot be denied to the appellant - Tri    *    Expenditure on Cost Guard day function & seminar - whether allowable expenditure u/s. 37(i) - Held Yes - The expenditure has been incurred towards discharge of corporate social responsibility - Tri    *    TDS u/s 194C - non tds on Vehicle / dumper Hire Charges - No contract, either verbal or written, is entered into with the owners / drivers in these cases of purely temporary transporting arrangements - No disallowance - Tri    *    Industrial gala sold - taxation as STCG or LTCG - The entire payment as per the agreement was in fact made before financial year 1998-99. Occupation certificate was also issued on 10.03.1998 - the keys were taken back by the assessee on 01.01.2005 - sale of the property in the year 2005 has to be treated as sale of long-term capital assets and gain has to be assessed as long-term-capital-gain - Tri    *    Transfer pricing adjustment - the TPO was required to give reasons for discarding the CUP method qua each of the transactions as all the 12 international transactions entered into by the appellant were distinct. - HC    *    Reopening of assessment - at the time of issuing notice, it is not incumbent upon the AO to prove conclusively that there is escapement of income - Tri    *    Doctrine of substantial compliance    *    Auction for Sale (Re-issue) of '7.35 per cent Government Stock, 2024’, Auction for Sale (Re-issue) of ‘New 10 year Government Stock, 2026’, Auction for Sale (Re-issue) ‘7.73 per cent Government Stock, 2034’ and Auction for Sale (Issue) of ‘8.13 per cent Government Stock, 2045’    *    Interaction of the Indian Members of the India – US CEO Forum with Commerce and Industry Minister    *    Bilateral Meeting between Commerce & Industry Minister and Secretary of State for International Trade, UK    *    COMPENSATION UNDER MOTOR VEHICLES ACT, 1988 – SOME ISSUES    *    Travelling expenses incurred outside India by on duty employee whether taxable?    *    CENVAT CREDIT ON CERTIFIED COPY OF BILL OF MISC. CHARGES ON FINALIZATION OF BOE    *    Captive consuption to be shown in ER-1 Return filed through ACES system -reg    *    should i buy machinery after gst or before gst which will be benefit for me

Income Tax Case Laws - Section: 237

Home Case Index Income Tax Sections List
Cases for Section: 237
Showing 1 to 15 of 66 Records
 
  • 2015 (12) TMI 1535 - DELHI HIGH COURT

    Refund claim - Held that - As informed that the refund, consequent upon the appeal effect along with interest, in accordance with law, has been processed and the same shall be paid to the petitioner within two weeks. - We are granting liberty to the petitioner to approach this Court in case the refund is not so granted.


  • 2015 (11) TMI 293 - ITAT BANGALORE

    Revision u/s 263 - Disallowance of interest u/s 36(1)(iii) - Held that - AO asked details of the loan and advance being balance-sheet items (asset) and no question was raised on allowability or disallowability of the interest. Even the AO did not go ... ... ...


  • 2015 (10) TMI 1088 - KERALA HIGH COURT

    Refund application after the expiry of the period - condonation of delay - Held that - When Exts.P14 and P15 applications were filed by the assessee, what was required to be examined was whether, to avoid genuine hardship to the assessee, it was nece... ... ...


  • 2014 (11) TMI 270 - KERALA HIGH COURT

    Grant of interest on interest Amount due to assessee by way of refund - Whether an assessee under the Income Tax Act would be entitled to receive any amount by way of interest on interest under the Income Tax Act - Held that - The original petition a... ... ...


  • 2015 (11) TMI 280 - KARNATAKA HIGH COURT

    TDS credit - whether the receipts of amounts by the assessee from National Highways Authority of India (NHAI) could be treated as part of release of bank guarantee and the amount so received by the assessee should be treated as an advance and can it ... ... ...


  • 2014 (7) TMI 347 - BOMBAY HIGH COURT

    Refund of excess tax with interest Held that - The entire issue of the orders of ITAT, AO orders giving effect to ITAT orders and Mr. S.M.Kandhar paying the tax as directed by the tribunal would require determination into questions of fact - It is on... ... ...


  • 2014 (5) TMI 520 - ALLAHABAD HIGH COURT

    Mismatching of TDS amount - Refund of TDS - Application for rectification of mistake u/s 154 of the Act Held that - Following COURT ON ITS OWN MOTION Versus COMMISSIONER OF INCOME TAX AND OTHERS 2013 (3) TMI 316 - DELHI HIGH COURT - no effort was mad... ... ...


  • 2013 (2) TMI 149 - GUJARAT HIGH COURT

    Revision application u/s 264 to get refund - amalgamated company viz. Torrent Power Limited, got merged with the assessee company has declared interim dividend on which Corporate Dividend Tax (CDT) has been duly paid under the provisions of Section 1... ... ...


  • 2012 (10) TMI 902 - ORISSA HIGH COURT

    Refund u/s 237 - power of AO to investigate - Whether Petitioner is entitled to refund of Rs.1,70,691/- as claimed in its return filed on 01.09.2003 for the assessment year 2003-04 along with interest as provided under the Income Tax Act, 1961 Follow... ... ...


  • 2012 (12) TMI 904 - DELHI HIGH COURT

    Refund adjusted against demand Adjustment of refund without prior notice or intimation - Demand stayed by order of High Court Violation of Stay order Later on Revenue, in respect of a later period, sought to adjust the amounts due to the writ petitio... ... ...


  • 2013 (1) TMI 456 - PUNJAB AND HARYANA HIGH COURT

    Refund claim - Whether an intimation u/s 143(1)(a) would constitute assessment - Petitioner had omitted to claim the credit in original return of income u/s 139(1) on 26.7.2005 for the A.Y. 2005-06 - Intimation regarding processing of return forwarde... ... ...


  • 2012 (11) TMI 185 - GUJARAT HIGH COURT

    Refund of TDS u/s 195 - Whether any latter amendment in the instructions issued by the CBDT can be the ground for declining the claim of the assessee - Whereas grounds of the assessee s case duly covered under the circular prior to amendment - Held t... ... ...


  • 2012 (11) TMI 184 - Gujarat High Court

    Denial of Refund of excess tax deducted by source - the same payment of technical fees to the foreign company is made twice - Held that - The petitioner at the time of making the provision for technical assessment fees, payable to the foreign company... ... ...


  • 2012 (6) TMI 285 - Jharkhand High Court

    Whether in a case where the Assessing Officer drops a proceeding under Section 147/148 of the Income Tax Act, 1961 after filing of return and on the basis of return then refund claimed in that return is required to be allowed to the assessee Held tha... ... ...


  • 2011 (6) TMI 229 - DELHI HIGH COURT

    Claim of refund on the ground that tax was mistakenly and on the ground that levy is wrong or contrary to the provisions of the enactment - The contention of the Revenue is that only the return form and the not the annexures attached are relevant to ... ... ...


 
   
 
 
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