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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Refund of seized cash u/s 132(5) - considerable delay and ...

Income Tax

February 11, 2020

Refund of seized cash u/s 132(5) - considerable delay and failure to make the payment constitutes and is inseparable from the cause of action as the delay and negligence is on the part of the authorities - Amount to be refunded with interest

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  1. Search u/s 132 - Entitlement refund of the seized cash which is otherwise declared ‘unaccounted money’ and taxed in the hands of the searched person - This Court does...

  2. Unaccounted interest payment on cash loan - search and seizure action u/s 132 - loose paper seized from the premises of an employee - Tally printouts - 'dump document' -...

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  6. Interest liability u/s 234A, 234B, 234C - Cash seized during the search - To be treated as Advance Tax or not - In this case, as ROI was filed, though after the search....

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  8. Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

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