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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    *    Applicability Of Service tax on Liquidated Damages    *    Goods and GST Bill passed    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    determination of assessable value for job work transaction    *    CENVAT CREDIT    *    Excise Cenvat credit on Electricity Power bill    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    GLOW SIGN AND HOARDING    *    Service tax exemption for transportation of life saving medicines    *    Regarding cenvat credit on service tax on rent a cab    *    Potato Chips as Namkeen    *    Central Excise Exemption of ₹ 150 Lakhs    *    Cenvat credit on water treatment plant    *    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

Income Tax Case Laws - Section: 245

Home Case Index Income Tax Sections List
Cases for Section: 245
Showing 1 to 15 of 66 Records
  • 2016 (6) TMI 944 - CALCUTTA HIGH COURT

    Rectification of mistake - addition of interest - Held that - As mistake on page 3 of the order of the Tribunal as pointed out by the Ld. Sr. Counsel with regard to ground No.XII that the amount of interest has been mentioned as ₹ 36,09,016/- i... ... ...

  • 2016 (6) TMI 601 - GUJARAT HIGH COURT

    Unaccounted investment in purchase of lands - Rectification of mistake - application for rectification contending that the question of grant of cross-examination of Indravadan Prajapati would arise only in relation to the lands bearing block no. 445 ... ... ...

  • 2016 (6) TMI 379 - GUJARAT HIGH COURT

    Net refund after adjustment of any outstanding demands along with interest - rectification of mistake - Held that - It is difficult to understand the adamant approach adopted by the respondent in not giving effect to the order passed by the Commissio... ... ...

  • 2016 (6) TMI 217 - DELHI HIGH COURT

    Grant of refund due to the deceased Assessee - Adjustment of demand with the refund - Held that - In the present case although the refund voucher uses the word adjustment to be made as far as the Petitioner is concerned, the refund issued was after t... ... ...

  • 2016 (4) TMI 816 - CALCUTTA HIGH COURT

    Question for adjudication is whether the Authority failed to exercise its jurisdiction in making the intimation. Submissions are to be made and heard on that question along with on the further question as to what is an order under the Income-tax Act,... ... ...

  • 2016 (4) TMI 256 - CALCUTTA HIGH COURT

    Notice under Section 245 - Held that - Since the primary basis for adjustment is a notice under Section 245 of the Act and the Department cannot demonstrate that such notice was issued to the petitioner, the purported adjustment sought to be made stands set aside.

  • 2015 (10) TMI 1770 - UTTARAKHAND HIGH COURT

    Refund of entire amount coercively recovered along with 15 interest per annum as per sections 240 and 244(1) seeked - Held that - In the circumstances of the case, we are inclined to accept the request, namely, that a decision will be taken by the au... ... ...

  • 2015 (10) TMI 1902 - BOMBAY HIGH COURT

    Incorrect notices under Sections 244 and 245 of the Income Tax Act - seeking recovery from number of income tax assessees - Held that - At since the directions given by the Delhi High Court 2013 (3) TMI 316 - DELHI HIGH COURT have now been complied b... ... ...

  • 2015 (7) TMI 366 - BOMBAY HIGH COURT

    Adjustment of refund due with demands outstanding - Unconditional stay granted under Section 220(6) of the Act - Discretionary power of adjustment - Adjustment depend upon the facts and circumstances of each case - Sanctity of order passed by an supe... ... ...

  • 2015 (7) TMI 55 - MADRAS HIGH COURT

    Adjustment of Refund with the demand without proper information to assessee - Stay under Section 220(6) - Held that - On a careful consideration of respective contentions and this Court taking note of the entire gamut of the attended facts and circum... ... ...

  • 2014 (10) TMI 746 - DELHI HIGH COURT

    Violation of principles of natural justice Opportunity of being heard not provided Mandatory requirement u/s 245 not fulfilled - Adjustment of refund against outstanding penalty demand Held that - As decided in Glaxo Smith Kline Asia (P.) Ltd v. CIT ... ... ...

  • 2015 (5) TMI 313 - CALCUTTA HIGH COURT

    Refund set off against the Income-tax demand - Held that - If an amount of refund of ₹ 42,96,720 has been set off against the above Income-tax demand, by the Income-tax authorities without notice to the writ petitioners they have acted contrary... ... ...

  • 2013 (5) TMI 685 - MADRAS HIGH COURT

    Adjustment of the refund against sum payable by an assessee - whether the respondent is empowered to adjust the refund amount automatically without complying with the provisions of Section 245 - Held that - It is crystal clear that the AO Deputy Comm... ... ...

  • 2013 (5) TMI 335 - GUJARAT HIGH COURT

    Refund claim adjustment against tax dues - Held that - Had the petitioner s claim for refund crystallized into an indefeasible right, such contention was perhaps possible to be accepted. In the present case, neither the computation of the refund paya... ... ...

  • 2013 (3) TMI 316 - DELHI HIGH COURT

    Whether computerisation and Central Processing of Income Tax Returns is a boon or bane - Letter by CA Anand Prakash was treated as PIL - held that - the respondents have taken a right decision to computerise the income tax records, have Central Proce... ... ...

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