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1. Claim of interest with refund of Pre-deposit made - Rate of interest - amount was deposited under protest - Revenue are expected to at least now, on or before 15th July,...

2. Levy of compounding fee - Though the petitioner appears to have obtained VAT registration for its head office, it had not obtained separate registration for the site...

3. Interest on refunds - interest would be payable after the period specified in clause (a) to sub-section (3) to Section 38 of the Act i.e. the date on which the refund...

4. Refund of amount of interest in addition to amount of duty estimated under SVLDR Scheme - it becomes abundantly clear that amount in question of Rs.17,38,023/- was to be...

5. Interest on refund due to error on the part of officer - As the amount of interest is being paid out of public exchequer, the Chief Principal Commissioner in-charge of...

6. Interest on refund - Where it is found that no refund has been granted pursuant to intimation u/s 143(1), the assessee shall be granted relief from such levy of interest...

7. Recovery of dues by adjusting them against the refund amount - Delay in processing refund - In this case, the default notices were issued after the period within which...

8. Levy of interest u/s 220(2) - Revenue demanded interest on the amount refunded to the Assessee - The demand for interest raised by the AO is contrary to the Circular...

9. Grant of interest on refund of amount to the assessee u/s 244A - Interest u/s 220(2) - the finding recorded by the Commissioner as well as the Tribunal that the interest...

10. Amendment of section 244A. - additional interest on refund - where a refund arising out of appeal effect is delayed beyond the time prescribed under subsection (5) of...

11. Claim of interest on refund of "penalty amount and interest paid thereon" - Petitioner had paid interest on outstanding amount of penalty. On deletion of penalty,...

12. MAT - Provision for bad and doubtful debts are required to be added to book profit as per clause (i) of explanation [1] to subsection [2] of section 115JB - AT

13. Rejection of refund claim – Filing of W form, manually – Circular cannot abridge or overrule provisions of Rule 11(2) of Tamil Nadu Value Added Tax Rules, 2007 - HC

14. Interest on Delayed Refund of Input Tax Credit - Proviso to Section 56 specified increased interest rates for refunds arising from orders of adjudicating or appellate...

15. Interest in terms of Section 244A - When an order of refund is issued, the same should include interest payable on the amount, which is refunded. If the refund does not...