Home Highlights September 2013 Year 2013 This

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1. Filing of Form TRAN-1 - transitional credit - petitioner has committed mistake due to technical/system error and has failed in filing /uploading a declaration...

2. The domestic passengers who board international flights in the domestic leg are not required to file the Customs Baggage declaration form.

3. Foreign Tax Credit u/s. 90 - Assessee did not file Form 67 at the time of filing of her return of income - Referring to established case law, the Tribunal affirmed that...

4. Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Companies - Condonation of delay in filing of Form No. 10-IC by the assessee - The Appellate Tribunal...

5. Refund of the excess tax collected - the time limit prescribed for filing such declarations is directory and not mandatory and in the case on hand the assessing officer...

6. Foreign tax credit claimed u/s 90/90A - although there was delay in filing of such Form 67 beyond the due date of filing of the return wherein as held that FTC cannot be...

7. Relief u/s 90 - foreign tax credit - disallowance of FTC in case of delay in filing Form No. 67 - the assessee is eligible for foreign tax credit, as she has filed form...

8. Rejection of declaration u/s 5 of the Direct Tax Vivad Se Vishwas Act, 2020 (‘VSV Scheme’) - Case was pending or not - there remains no shadow of doubt that appeal could...

9. Filing of form Manually instead of Electronically - Imposition of condition through circular - There is nothing in the Act to hold that Section 74(4) of the KVAT Act,...

10. Input Tax Credit was stated to be erroneously availed without filing form TRAN-1 - This Court finds that the show cause notice was issued on the premise that the...

11. Petitioner’s declaration under the scheme (SVLDRS) was rejected on the ground that petitioner had filed the declaration after initiation of enquiry - - The respondent No....

12. Deduction u/s 80IA - assessee raised revised claim before AO - audit reports under Form No. 10CCB filed at the time of assessment - returns required filed electronically...

13. Foreign Tax Credit (FTC) under Article 24(2) of the India-UK DTAA read with Section 90 - As the assessee has filed original return of income before the due date of...

14. Liability to collect tax at source (TCS) u/s 206C(6A)/206C(7) - Form No.27C filled belatedly - sale of scrap - When there was no dispute about such a declaration being...

15. Benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refusal to accept the manual returns filed - The requirement of electronic filing is further...