Home Highlights October 2014 Year 2014 This

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1. Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details...

2. Refund of unutilised input tax credit - non-compliance with the procedure - When the entitlement of the petitioner for refund is not in dispute and the appellate...

3. Addition u/s 41(1) - amount ceased to be a liability - The amounts paid as tax has not been obtained in 1995- 96 as the same had not been refunded. Until the amount of...

4. Adjustment of Penalties from Refund amount - After an appellate order allowed redemption of the seized currency upon payment of fines and penalties, the appellant filed...

5. Refund claim - Adjustment of amount against outstanding demand - Refunds have been adjusted against the outstanding tax demand by the Authority without following the...

6. TDS Credit u/s 199 - grievances of the assessee is that the entire TDS amount was not duly given credit by the CPC Centre - cash basis of system of accounting followed...

7. Refund claim filed by legal heir of the proprietress - seeking refund tof amount paid by the proprietary concern after the expiry of proprietress, in respect of the...

8. This notification amends the Income-tax Rules, 1962. Key changes include: substituting references to "section 89(1)" with "section 89"; replacing Rule 26B to allow...

9. A circular issued by the Government of India provides clarifications on issues related to a special procedure for manufacturers of specified commodities under...

10. Refund of un-utilized Cenvat Credit - refund denied for the reason that the appellant did not debit the refund amount from its Cenvat Credit balance at the time of...

11. Business expenditure u/s 37(1) - The issue can also be looked into from another angle. Admittedly, the assessee is collecting TDS on behalf of the Government. The TDS...

12. Unable to claim refund of the unclaimed excess TDS amount as the online TRACES portal - seeking a direction to the respondents to remove technical glitches and enable...

13. Refund of excess amount erroneously collected - while making payment the portal displayed a message "Bank away server application error", whereby, the payment got...

14. Procedure for get Declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

15. Withholding of the refund - The procedure followed by the Assessing Officer does not show the proper application of two independent provisions as in Section 241A and...