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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    *    Service tax exemption for transportation of life saving medicines    *    Regarding cenvat credit on service tax on rent a cab    *    Central Excise Exemption of ₹ 150 Lakhs    *    Handling of Cargo in Customs Areas (Amendment) Regulations, 2016    *    Export under GST Act    *    Cenvat credit on water treatment plant    *    Banking Sector Reforms: A Journey, Not a Destination (Shri S. S. Mundra, Deputy Governor August 24, 2016 at India Banking Reforms Conclave 2016 organized by Governance Now in Mumbai)    *    Exchange Rate Notification with effect from 27th Aug., 2016 thereby amending Notfn. 112/2016-Cus (NT)    *    Regarding appointment of CAA by M/s Nagarjuna Oil Corporation Ltd, Chennai    *    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    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. appellant not liable to pay service tax - Tri    *    Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP basis. - Tri    *    Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - Tri    *    To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - Tri    *    Refund claim - period of limitation - In fact there is no time limit prescribed for issue of show-cause notice under Section 11B and thus it is open to Revenue to point out the short comings in the refund claim - Tri    *    Housing' made of plastic is not eligible for exemption available to the 'connector's. However many of such small consignments have been cleared under claim for exemption. - levy of penalty confirmed, though reduced - Tri    *    Revised guidelines for disposal of confiscated goods - regarding

Income Tax Case Laws - Section: 249

Home Case Index Income Tax Sections List
Cases for Section: 249
Showing 1 to 15 of 155 Records
 
  • 2016 (8) TMI 804 - ITAT MUMBAI

    Penalty imposed u/s.271(1)(c) - non payment of TDS and advance tax - Held that - The corresponding income with respect to the tax deducted at source and also the amount of advance tax paid by the assessee not only before the last date of financial ye... ... ...


  • 2016 (2) TMI 740 - ITAT HYDERABAD

    Non payment of court fee - requirements of Section 249( 4)(a) - Held that - We deem it fit and proper to remit the issue to the file of the Ld. CIT(A) with a direction to verify the facts mentioned by assessee herein and if it is found that the cash ... ... ...


  • 2015 (12) TMI 1546 - KARNATAKA HIGH COURT

    Right to be exempted from depositing the tax (TDS) liability on assessee bank before filing an appeal - whether the petitioner-Bank had raised the contention before the ITO with regard to the benefit granted to the petitioner Bank under the proviso a... ... ...


  • 2015 (10) TMI 84 - KERLA HIGH COURT

    Delay condonation application - delay in filing of an appeal before CIT(A) - Held that - On a consideration of the principles as laid down in Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Academy and others 2015 (1) TMI 1053 - SUPREM... ... ...


  • 2015 (7) TMI 1066 - ITAT HYDERABAD

    Non maintainability of appeal invoking the provisions of Section 249(4) - assessee had not paid the admitted taxes - Held that - As far as the order of CIT(A) in invoking the provisions of Section 249(4)(a), the same cannot be faulted as assessee had... ... ...


  • 2015 (9) TMI 951 - ITAT CHANDIGARH

    Condonation of delay rejected - appeals have been filed late by almost 12 years and the reason is stated to be that the assessee was not keeping up good health, was in severe depression due to various issues and the lenders were asking for money. - W... ... ...


  • 2015 (7) TMI 288 - ITAT MUMBAI

    Dismissal of appeal as un-admitted - payment of tax before filing of the appeal - CIT(A) noticed that the taxes due on the income returned u/s 153A of the Act were not paid by the assessee on the date of filing of the appeal and as a consequence, he ... ... ...


  • 2015 (7) TMI 284 - ITAT GUWAHATI

    Condition of payment of tax before filing of an appeal - Stay - Rejection of appeals on the ground of maintainability in the light of section 249(4) - Held that - The assessee has failed to comply with the mandatory requirement of section 249(4) of t... ... ...


  • 2014 (12) TMI 217 - ITAT KOLKATA

    Appeal dismissed as being time barred u/s 249 - violation of principles of natural justice Admission of appeal - Held that - It is immaterial to discuss, whether assessment order was served through affixture validly or not but the assessee obtained t... ... ...


  • 2014 (11) TMI 344 - ITAT HYDERABAD

    Maintainability of appeal u/s 249(4) Admission of appeal - Payment of Admitted tax made or not Held that - The only requirement of section 249(4) is payment of tax due on returned income and there is no time limit prescribed for payment of such taxes... ... ...


  • 2014 (9) TMI 760 - MADRAS HIGH COURT

    Appeal before CIT(A) - Non-compliance of Section 249(4)(a) or not - The pre-condition for filing the appeals is requirement of deposit of admitted tax due, which apparently the assessee had deposited with a delay of 534 days. - Levy of penalty u/s 27... ... ...


  • 2014 (9) TMI 11 - MADRAS HIGH COURT

    Rejection in condonation of delay u/s 249(3) - Delay of three years two months and three days Continuous perusal of appeal before CIT(A) as well as Tribunal on same issues for earlier assessment years - Held that - For the AYs 2004-2005, 2005-2006 an... ... ...


  • 2014 (7) TMI 305 - ITAT MUMBAI

    Rectification of mistake u/s 154 - Appeal against the order u/s 154 rejected by the CIT(A) Claim on inflated purchase Held that - The assessee may have a good case on merits, it is not a case of any mistake apparent on the record - a mistake is appar... ... ...


  • 2014 (7) TMI 299 - ITAT HYDERABAD

    Validity of reassessment u/s 147 of the Act non service of notice u/s 148 to the correct person - Held that - Since assessee s Managing Director has responded to the notices, it cannot be considered at this point of time that notice was not served on... ... ...


  • 2014 (7) TMI 129 - ITAT HYDERABAD

    Condonation of delay for filing an appeal before CIT(A) - illness of MD - Delay and defect in memos Penalty u/s 271 - Held that - The assessee has not only explained the cause of delay but has also submitted evidence to substantiate the claim - The e... ... ...


 
   
 
 
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