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 September 2017 Year 2017 This

Pre-deposit - When the petitioner had no idea on what grounds ...

Income Tax

September 16, 2017

Pre-deposit - When the petitioner had no idea on what grounds the authorities primafacie thought that the standard formula of granting stay on depositing 15% of the disputed tax demand would not be appropriate, it was incumbent upon the Revenue to put such reasons to the petitioner enabling the petitioner to meet with such grounds and oppose higher collection by raising suitable defense - HC

View Source

 


 

You may also like:

  1. Non-Compliance of Pre-deposit - time limitation - Appellate Authority could not have dismissed the appeal on the ground that the prescribed mandatory appeal was made...

  2. Quantum of pre-deposit - Considering the justifiable grounds and the bona fide nature of the transaction, the First Appellate Authority when has already ordered the...

  3. Waiver of pre deposit - Merely because the petitioner is more vigilant about its right is no reason to non-suit the petitioner on the ground that other similarly...

  4. Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

  5. Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

  6. Requirement with the pre-deposit - Appellate Tribunal was well within his jurisdiction in dismissing the appeal on the ground of noncompliance of stay order

  7. Waiver of pre deposit - Once the case is arguable and the Tribunal is required to consider several grounds and indepth, then we do not see justification for imposition...

  8. Waiver of pre deposit - it may not be appropriate to grant stay on the ground that the matter is before BIFR. - AT

  9. Waiver of pre deposit - abatement of 67% - revenue denied the abatement on the ground that finishing service is not eligible for abatement - construction activity -...

  10. Non production of C-Forms before AO but produced before appellate authority during PH - appellate authority directed to examine whether the C-Forms before making an...

 

Quick Updates:Latest Updates