Home Highlights May 2013 Year 2013 This

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1. Non-submission / Delayed submission of 'C' Forms - CST - If on sufficient cause, the Petitioner satisfies the requirements of law, then the claim cannot be rejected...

2. Refusal to permit the petitioner to file ‘F’ forms - interstate transfer to branch unit at Karnataka - While the proviso to Rule 12(7) of the CST Rules gives opportunity...

3. 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...

4. Validity of reassessment proceedings questioned due to delayed digital submission of Form 10. Emphasis on due disclosure over procedural digital filing requirements....

5. Delayed submission of C forms - the Tribunal has no power to grant indefinite time to obtain C-forms for production at any time the dealer wants - HC

6. Exemption u/s 11 denied - delay in filing Form no. 10 - Department's objection that the audit report in Form no. 10B was also delayed and such delay had neither been...

7. Denial of grant of the approval u/s 35(2AB) - Submission of form 3CK - portal was not functioning from 08.03.2018 - On the petitioner satisfying the respondent of the...

8. Transitional credit - revision of the Form TRAN-1 and Form TRAN-2 - The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ...

9. Deduction u/s 80IA was allowed despite delay in filing Form 10CCB due to technical glitches on the Income Tax portal. The form was filed 1 hour 22 minutes after the due...

10. Registration u/s 12A - Rejection of petitioner's application u/s 119(2)(b) for delay in filing audit report in Form-10B. Held that petitioners are entitled to succeed....

11. Regarding online submission of Form T-2. - Notification

12. Online submission of Form T-2. - Circular

13. Return uploaded with a delay of 21 seconds - delay of few seconds only - The defence is that there is nothing wrong in the rejection of the return, since the software is...

14. Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Companies - Condonation of delay in filing of Form No. 10-IC by the assessee - The Appellate Tribunal...

15. Short computation of TCS - Period of limitation for submission of Form 27C - the claim of the ld. Counsel for the assessee that there is no time limit prescribed for...