Condonation of delay - The statutory remedy of appeal having ...

Income Tax

March 31, 2016

Condonation of delay - The statutory remedy of appeal having come into existence on 01.06.2015, cannot be stretched retrospectively for extending the benefit as claimed by the appellant for condoning the delay. - HC

View Source

← Previous Next →

Condonation of delay - The statutory remedy of appeal having ...

Income Tax

March 31, 2016

You may also like:

Revision u/s 263 - scope of Explanation (2) inserted u/s 263 by the FA, 2015 w.e.f. 01-06-2015 - AO has taken a possible view after conducting prudent enquiries and...

Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started...

TDS u/s 194A(3)(V) - Disallowance u/s 40(a)(ia) - the amendment as brought in by Finance Act, 2015 was prospective in nature and applicable only from 01.06.2015. It is...

Review of order - Permission to file Form 'TRAN-1' by the extended date - the appropriate remedy for the Revenue would be to approach the Hon'ble Supreme Court by filing an appeal.

Adjustment of excess service tax paid against the subsequent service tax due - Though the provisions of Rule 6(4A) and 6(4B) are inserted subsequently but they are...

Alternate remedy - writ petition for stay of demand and release of bank account disposed as statutory remedy to approach the ITAT is available to assessee against order of CIT(A)

Levy of late fee u/s 234E - delay in delivering the quarterly TDS statement as well as TDS return - Once the amendment is held to be prospective, the AO gets the...

Late fee u/s 234E - Late filing of TDS return - the provision of Section 234E of the Act is charging provision i.e. substantive provision which could not be applied...

Penalty u/s 234E - late fee for delayed filing of TDS returns - when the statute confers no express power under section 200A before 01.06.2015 on the authority either to...

Late fee levied u/s 234E - delay in furnishing the tax deducted at source statement - the amendment to section 200A of the Act came into effect from 01/06/2015 and is...

Quick Updates: