Home Highlights February 2015 Year 2015 This

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1. Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

2. Interest payable u/s 244A(1) - the matter is remanded to the CIT(A) to consider whether under explanation to Section 140A(1), it is stipulated where the amount paid by...

3. Liability of interest - Since differential duty was voluntarily paid before finalization of assessments which did not result in any dues and payable to the Govt, the...

4. Whether excess paid duty can be adjusted against the short paid duty, essentially when the assessment is provisional - Held Yes - since after adjusting the duty...

5. 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...

6. Liability to pay interest on delayed payment of VAT - The assessee was required to pay the tax payable in accordance with the provisions of Section 14 of the HVAT Act...

7. Liability to pay interest upon finalization of provisional assessment prior to insertion of sub-section (3) in Section 18 of the Customs Act, 1962 - The CESTAT analyzed...

8. Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with...

9. SVLDRS - Levy of interest for part payment - If the respondents are allowed to levy interest for the entire tax liability, when the portion of the tax is paid, then the...

10. 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,...

11. Addition u/s 41(1) - it is undisputed fact that the remission of liability would be only of the amount payable and not of the amounts paid by the assessee. These amounts...

12. Central Government makes the directions giving effect to the E-assessment Scheme, 2019

13. Interest on the delayed payment of duty - interest on differential duty due to finalization of provisional assessment - prima facie interest is payable - AT

14. Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a...

15. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - adjustment of amount deposited under protect - The issues with regard to the liability of the...