Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

State authorities should not raise technical pleas if the ...

Income Tax

April 6, 2016

State authorities should not raise technical pleas if the citizens have a lawful right, which is being denied to them merely on technical grounds. The state authorities cannot adopt the attitude which private litigants might adopt - AT

View Source

 


 

You may also like:

  1. Filing of Form Trans 1 in order to avail the unutilized credit - transitional credit - The order of the learned Single Judge was a straight, correct and innocuous order....

  2. Input tax credit denied - credit can not be denied on a plea that the selling dealer has not paid the tax. - HC

  3. Restriction on input tax credit - The State only wished to provide the benefit of ITC in a limited manner even in respect of raw materials used for production of...

  4. Applicable rate of tax - Whether such fresh plea can be raised in the second appeal without the same being raised in the forums below? - the contention of the State that...

  5. Penalty U/s 271(1)(c) - penalty proceedings are distinguished and separate and assessee can raise fresh plea in the penalty proceedings, which has been done in this case - AT

  6. Refund of Excise Duty - Already 26 years have passed due to one mistake in the decision taken by the Assessing Authority - the Asseesing Authority passed an order...

  7. Penalty u/s 271(1)(c) - Defective notice u/s 274 - non specification of charge - new plea before the authorities below - In this case in hand, there is no such plea...

  8. Power of CGST Authority / DGGI over State GST authorities - Attachment of Bank accounts - conflict with the notification issued by the CBEC from time to time, concerning...

  9. Refund claim - non-mentioning of the commission made in the shipping bill is a technical error and since such amount has been paid by the assessee, the refund benefit...

  10. Refund of cenvat credit for the period prior to registration of Assessee - refund should not be denied on technical grounds. - HC

 

Quick Updates:Latest Updates