Withholding of refund - GVAT - There is no provision, where in ...

VAT and Sales Tax

August 11, 2016

Withholding of refund - GVAT - There is no provision, where in addition to the order of assessment which results into refund being payable to the assessee, refund order has to be separately passed - HC

View Source

← Previous Next →

Withholding of refund - GVAT - There is no provision, where in ...

VAT and Sales Tax

August 11, 2016

You may also like:

Refund - Seeking return the amount of tax collected from the different parties during the said period of assessment - since 2014, the respondent authorities have not...

Initiation of revisional proceedings - GVAT - Tribunal has materially erred in considering the legality and validity of the initiation of revisional proceedings, taking...

Once the book results are rejected by invoking provisions of section 145(3) of the Act, no separate additions could be made under section 68 - AT

Creation of charge over the property versus Attachment of property - Right of Government to recover tax dues - In the case on hand, it could be said that the day the...

Manufacture - blending of MS with MFA does not result into the manufacture of a new product, even if the emerged product is branded as 'speed' and marketed accordingly...

Refund claim - order of assessment in appeal not challenged - The Tribunal acknowledged the appellants' arguments regarding the contractual agreement and the price...

Addition being unverified sundry debtors - Additions have been confirmed on account of bogus purchases - Any addition out of the sales made out of the aforesaid...

Refund claim - trade discount - price variation clause - Variation on the transaction value on a subsequent date cannot result in re-determination of assessable value -...

Taxability of Interest earned as per the provisions of section 244A - we are satisfied that the ld. CIT(A) was justified in holding that interest on income-tax refund...

Interest on delayed refund - relevant date for calculation of interest - Doctrine of merger - for the period prior GVAT Act, interest is payable @ 9% per annum and post...

Quick Updates: