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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    *    Potato Chips as Namkeen    *    Regarding cenvat credit on service tax on rent a cab    *    Applicability Of Service tax on Liquidated Damages    *    Central Excise Exemption of ₹ 150 Lakhs    *    Cenvat credit on water treatment plant    *    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
Home Case Index 2012 (1) TMI Income Tax HC Income Tax + HC
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Girnar Investment Ltd. Versus Commissioner of Income-tax - 2012 (1) TMI 10 - DELHI HIGH COURT - Income Tax

Levy of interest u/s 220(2) - requirement of notice Held that - (a) fresh notices of demand need not be issued every time the total income undergoes a change due to appellate or revisional orders - (b) a case where the assessee has paid the full amount of tax demanded by the AO pursuant to the assessment order stands on a different footing from a case where such demand was not satisfied in full and different considerations shall apply to such a case; (c) the original demand made by the AO on the.......




  1. Vikrant Tyres Ltd. Versus Income Tax Officer - 2001 (2) TMI 129 - SUPREME Court

  2. Income-Tax Officer, Kolar Circle And Another Versus Seghu Buchiah Setty - 1964 (3) TMI 16 - SUPREME Court

  3. New United Construction Co. Versus Commissioner Of Income-tax & Others (No. 2). - 2004 (5) TMI 37 - JHARKHAND High Court

  4. Bharat Commerce & Industries Ltd. Versus Union of India - 2002 (9) TMI 846 - DELHI HIGH COURT

  5. Sms Schloemann Siemag, AG Versus Deputy Commissioner of Income-Tax & Anr. - 2001 (4) TMI 62 - ANDHRA PRADESH High Court

  6. Super Spinning Mills Ltd. Versus Commissioner Of Income-Tax And Another - 1998 (6) TMI 19 - MADRAS High Court

  7. Pitambardas Dulichand And Others Versus Union of India And Others - 1997 (11) TMI 27 - MADHYA PRADESH High Court

  8. Roopali Dyeing And Printing Works Versus Assistant Commissioner Of Income-Tax - 1994 (9) TMI 42 - GUJARAT High Court

  9. Bharat Commerce And Industries Limited Versus Commissioner Of Income-Tax And Another - 1994 (5) TMI 14 - DELHI High Court

  10. Birla Cotton Spinning And Weaving Mills Limited Versus Income-Tax Officer And Others - 1993 (6) TMI 6 - CALCUTTA High Court

  11. Shri Ambica Mills Limited Versus Income-Tax Officer - 1992 (1) TMI 25 - GUJARAT High Court

  12. Bharat Commerce And Industries Limited Versus Union Of India And Others (and Other Writ Petitions) - 1990 (8) TMI 77 - DELHI High Court

  13. Mohammed Essa Moosa Sait Versus Gift-Tax Officer And Another - 1987 (3) TMI 78 - KERALA High Court

  14. MN Jadhav (decd., By Legal Representatives) Versus Fourth Income-Tax Officer And Another - 1985 (10) TMI 86 - KARNATAKA High Court

  15. Income-Tax Officer Versus AV Thomas And Company - 1984 (7) TMI 14 - KERALA High Court

  16. AV Thomas And Company Limited Versus Income-Tax Officer, ´a´ Ward, Companies Circle, Ernakulam, And Others - 1982 (7) TMI 78 - KERALA High Court

  17. KP. Abdul Kareem Hajee Versus Income-Tax Officer, A-Ward, Cannanore And Another - 1982 (2) TMI 30 - KERALA High Court

  18. Income-Tax Officer, Central Circle XVIII, Calcutta, And Another Versus Ghanshyamdas Jatia And Others - 1976 (4) TMI 49 - CALCUTTA High Court


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