Home Highlights June 2013 Year 2013 This

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1. Stay order - revenue neutral - Order of the Tribunal directing pre-deposit of Rs. 50 lakhs is quashed and set aside and the tribunal is directed to hear the appeal on...

2. Interpretation of statute - calculation of amount of pre-deposit u/s 18 of the SARFAESI Act - 50% of which amount the borrower is required to deposit as pre-deposit -...

3. Interest on the pre-deposit - The Tribunal found that the issue revolved around whether the appellants were entitled to interest on the pre-deposit u/s 35FF of the...

4. Waiver of pre deposit - Tribunal has not rejected the application in toto , but out of total duty payable only 50% has been directed to be deposited , so also out of...

5. The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of...

6. Stay of demand / pre-deposit - Levy of penalty - Contravention of Section 18(2) of FERA - failure to realize export proceeds - Appellant contended that the order of the...

7. Maintainability - requirement with the pre-deposit or security - The Tribunal has considered the relevant aspects namely the financial position of the petitioner and has...

8. Stay of collection of disputed tax - Seeking deposit of 50% of the disputed tax by giving credit to the tax already deposited - it can be said that the initial...

9. 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.

10. Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand...

11. Stay of demand - AO directed to pay 20% of demand for stay which was not complied - Ld. single Judge put precondition to 10% deposit to consider stay petition by CIT(A)...

12. Stay petition - Exercise the jurisdiction of CIT(A) to decide u/s 251(1)(c) - CIT(A) directed the assessee to file stay petition before the AO - order set aside.

13. Construction of Residential Complexes – Waiver of Pre-deposit - Therefore it is a clear case of providing service and not the case of sale of flats - 50% stay granted - AT

14. Addition u/s 69A - cash deposits during demonetization period - business of hiring of cars - A reasonable amount of cash deposits during demonetization period is out of...

15. Recovery of erroneous refund - amount paid by the appellant’s Chennai Unit towards the pre-deposit in connection with an appeal filed arising out of order in Tuticorin...