Home Highlights January 2014 Year 2014 This

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1. Rectification u/s 154 - AO rejected TDS Credit after issuance intimation U/s 143(1) - withdrawal of TDS is a separate activity of the deductor. The mere rejection of TDS...

2. Demand of Short deduction of TDS through rectification order u/s 154 - CIT(A) dismissed the appeals of the Assessee without realizing that the order u/s.154 of the Act...

3. Disallowance of credit for TDS - Rectification of mistake u/s 154 - As per order u/s 154 dated: 10.08.2018, the tax deductor of the appellant has withdrawn certain tax...

4. Credit of TDS denied - amount is reflecting in 26AS - AO without considering it passed order u/s 154 and not given credit of TDS as claimed though the said amount is...

5. CENVAT Credit - Whether the department can demand and recover under Rule 14 an amount under Rule 6(3) (i) equal to 10% of the value of the exempted products? - under no...

6. Credit of TDS without filing revised return after assessment - rectification u/s 154 - CIT(A) was fully justified in directing the AO to give credit to TDS on the basis...

7. Rectification u/s 154 - Modification of order more than 10-year-old order - The interest u/s 234B and u/s 234C has not been charged while issuing the intimation and the...

8. Assessee did not claim credit of TDS as he was not in possession of the TDS certificate. - an application is filed under Section 154 of the Act enclosing the TDS...

9. Application u/s 154 - grant of interest u/ 244A - On appeal, we find that the CIT(A), being of the view that the impugned order before him was an order passed by the A.O...

10. Recognized system of accounting - maintain its accounts according to AS-7 or AS-9 - the system of accounting followed by it for the last many years as per AS-9 -...

11. Return of TDS amount deducted u/s 194A on award passed under motor insurance act - This application is allowed and the Registry is directed to release the amount...

12. Recovery of differential Service Tax - amounts paid by NHAI as TDS - The appellant has also not been able to make out a case on limitation for simple reason that despite...

13. Review of the order - Recovery of dues - priority of charges - secured creditor have a prior right over the relevant Department of the Government to appropriate the...

14. Valuation - inclusion of TDS amount - import of services - the TDS amount paid to the Income Tax department by the appellant from his own account cannot form part of the...

15. Refund of appropriated amount - Amount was recovered against CENVAT credit, but finally the demand was set aside - when unlawful demand has been set aside, the...