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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Applicability of section 234A - Late filing of return or non ...

Income Tax

November 28, 2013

Applicability of section 234A - Late filing of return or non filing of return where tax has been paid earlier - Interest can not be levied u/s 234A - HC

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  2. Charging interest u/s 234A, 234B and 234C - late filing of return of income - CIT(A) was not right in levying interest under Section 234A of the Act when the return was...

  3. Where the taxes deposited before filing the return of income were more than the taxes finally determined on regular assessment, the interest u/s 234A is held not leviable

  4. Revision of return - filing of GSTR 3B Form manually - Late fee, if any, paid by the petitioner, shall be refunded to the petitioner.

  5. Levying penalty u/s 272A(2)(k) for late filing of TDS returns - the ‘Person Responsible’ had a bonafide reason for the delay in filing TDS returns - No penalty.

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  7. Tribunal set aside the mandatory penalty on the ground of unnecessary harassment - non-filing of returns where the appellant is not liable to pay tax under DVAT - order...

  8. Waiver of interest u/s 234A, 234B and 234C - marginal delay in filing the returns - The petitioner sought relief based on the timing of filing returns after receiving...

  9. Interest u/s 234A(1) or as per Sec. 234A(3) - It has categorically been mentioned in sub-section (3) of Section 234A of the Act that provisions of said sub-section can...

  10. Levy of late filing fees u/s 234E - TDS returns - adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments...

 

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