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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Withdrawal of appeal before CIT(A) - once the machinery is set ...

Income Tax

August 10, 2012

Withdrawal of appeal before CIT(A) - once the machinery is set in motion, the assessee cannot withdraw the appeal - HC

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  1. Withdrawal of the interest - Whether interest allowed u/s 244(1) can subsequently be withdrawn in view of creation/restoration of demand in subsequent appeal - Held yes - HC

  2. Application for withdrawal of the proceedings - That a proceeding under Section 397 of companies act could not be equated with a civil suit - not allowed to be withdrawn - HC

  3. To encourage domestic production of specified road construction machinery, exemption from CVD withdrawn - Interim Budget 2014-2015

  4. Gov. has no obligation to make promises; but if it chooses to make promise, it cannot withdraw for the failure of its own machinery to check bogus production

  5. Exemption from Service Tax - The exemption which was earlier granted in the public interest was withdrawn in the public interest - Whether public interest existed or not...

  6. Doctrine of promissory estoppel - Benefit of tax concessions - The notifications withdrawing the backward area status from the concerned Panchayats will have only...

  7. Addition u/s 68 - Additions based on the information received from ITO having different Jurisdiction - The Information is just an information for setting the machinery...

  8. Unexplained cash deposit - In many cases, small amounts were withdrawn two or three times on a single day by different persons. Further, the deposits in Bank were made...

  9. Unexplained cash credit u/s 68 - submission of assessee that he used to collect commission for sending the cash through his account to the relatives of various persons...

  10. Unexplained cash deposits in bank account u/s 69A - time gap between withdrawal and deposits - mere time gap between withdrawals and deposits cannot be a sole basis for...

 

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