Validity of time limitation for claiming input tax credit - ...

VAT and Sales Tax

October 16, 2018

Validity of time limitation for claiming input tax credit - claim to be made within 90 days from the date of purchase or before the end of the financial year whichever is later - Section 19(11) of TNVAT neither can be said to be arbitrary nor can be said to violate the right guaranteed to the dealer under Article 19(1) (g) of the Constitution

View Source

← Previous Next →

Validity of time limitation for claiming input tax credit - ...

VAT and Sales Tax

October 16, 2018

You may also like:

Claim for additional input tax credit at the rate - No time limit has been prescribed under the provisions of the Act for making a claim for additional input tax credit....

Input Tax Credit on Capital Goods - Section 19(3)(b) of the TNVAT Act - denial of credit on the ground that the claim was made after the expiry of the time stipulated in...

Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

Input tax credit - eligibility of benefit of input tax credit claimed after six months from the date of invoice - the Apex court has held that credit is indefeasible....

Foreign Tax Credit u/s. 90 - Assessee did not file Form 67 at the time of filing of her return of income - Referring to established case law, the Tribunal affirmed that...

Foreign tax credit claimed under Article 24 of India- UK DTAA read with Section 90 - assessee who is a resident of India and has derived from salary which has suffered...

Input tax credit (ITC) - proportionate claim subject to the goods being capitalised in their books of account, the applicant is eligible to claim Input tax on such goods...

Foreign Tax Credit u/s 90/90A - - The Tribunal found that while the DTAA does not prescribe a filing requirement for FTC, the Income Tax Rules (Rule 128) do mandate the...

Denial of input tax rebate - Karnataka VAT - If the assessee is not putting forth a claim for input tax deduction in the return filed in July 2006 nor as he put forth...

Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held...

Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

Refund in respect of unutilised Input Tax Credit (ITC) - time limitation - The appellate authority concluded that the refund claim can only be made with regard to a...

Input Tax Credit - The learned Single Judge was justified in dismissing the writ petitions as the appellant was claiming input tax credit based upon Form VAT 240 and by...

Input tax credit - The assessee claimed input tax credit by depicting the true and correct facts. Though we have decided the case against the assessee, but it cannot be...

Quick Updates: