Home Highlights October 2014 Year 2014 This

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1. Dishonor of Cheque - scope of the term "other association of individuals" in case of a joint liability of two or more persons - Two private individuals cannot be said to...

2. Grant of interest in respect of the refund claim already granted - Revenue’s contention is that they have granted the refund within three months form the date of...

3. Wealth Tax Liability - Whether Club can be treated as "Association of Person"? - Section 21AA has been introduced in order to prevent tax evasion - The Bangalore Club is...

4. Refund of GST - Purchaser of flat (residential property) - application for refund by unregistered person - the policy now has been evolved governing the application for...

5. Wealth Tax Liability - Whether Club can be treated as "Association of Person"? - Charging provisions under the Income Tax versus under the Wealth Tax - This argument of...

6. Formation of Association of persons (AOP) - The internal division of responsibility by the consortium members and the recognition thereof cannot dislodge the legal...

7. Club and Association Service - The ‘club or association’ was earlier defined under section 65(25a) and 65(25aa) to mean ‘any person’ or ‘body or persons’ providing...

8. Verification of applications for grant of new registration.

9. Verification of applications for grant of new registration

10. Rate of Income Tax - Now the facility of "new tax regime" is available to individual or HUF, association of persons [other than a co-operative society], or body of...

11. Cenvat Credit - refund - export of services - The registration is not the sole criteria for granting refund, so long the other conditions are satisfied, refund shall be...

12. Status of Trust - individual or association of persons - while determining the total income of a trustee who is an individual, the individual trustee is entitled to...

13. Refund of IGST - Refund to the SEZ when it is not required to actually fulfill the supplier’s obligation as has been reiteratively contended before this Court - Refund...

14. Status of society - Artificial Juridical Person (AJP) or Association of persons (AOP) - Once a body/society is incorporated under a statute, it becomes juridical person - HC

15. Interest on delayed refund of pre-deposit - Relevant date for calculation of refund - The adjudicating authority is directed to grant interest from the date of deposit...