Home Highlights November 2013 Year 2013 This

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1. Refund of utilized input tax credit - rejection of claim for refund - When the law requires that no application for refund shall be rejected without giving the applicant...

2. Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

3. Penalty u/s 271(1)(c) - The Appellate Tribunal observed that the appellant, during reassessment proceedings, had filed their return of income but failed to provide...

4. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

5. Depreciation u/s 32 on non compete fee - For the assessment year 2003-04, the CIT(A) allowed it and the Assessing Officer gave effect to the order passed by the CIT(A)....

6. Refund claim - rejection on the ground that at the time of export of goods, the appellant was entitled for the benefit of exemption N/N. 17/2008-ST dated 01.04.2008...

7. Refund claim - the manufacturer did not claim exemption, whereas the appellant, the customer claims refund on the basis of exemption notification - Where the exemption...

8. Reopening of assessment u/s 147 - Assessing Officer to usurp the jurisdiction to reopen the assessment - The first Assessing Officer has made the reassessment after...

9. Refund of amount paid upon wrongful reversal of the transitioned credit - rejection of refund merely on the ground that such refund claim does not fall within the...

10. Penalty levied u/s 271(1)(b) - assessee had failed to provide full submissions - penalty levied by the Assessing Officer u/s 271(1)(b) of the IT Act deserves to be...

11. Deduction u/s.35 AD(5)(aa) - whole of capital expenditure incurred for purpose of development of hotel claimed - We restore the issue to file of the Assessing Officer...

12. Period of limitation - rejection of refund claim of Education and Senior Higher Education cess paid on paper and paper board - Rejection of refund claim upheld - AT

13. Refund of service tax - retrospective exemption - rejection of refund on the ground of time limitation - Department was of the view that the refund claimed ought to have...

14. AO has passed the impugned order under section 220(2) without giving effect to the order of the CIT(A). It appears that the Assessing Officer has deliberately not passed...

15. Refund of excess tax paid - The refund claim under 11B was rejected by the Original Authority on the ground that the claim cannot be modified by the appellant to include...