Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Collection of tax during remand proceedings ignoring the order ...

Case Laws     Income Tax

January 3, 2015

Collection of tax during remand proceedings ignoring the order of Tribunal - AO tendered an unconditional apology for his conduct and submitted that it was collected with the consent given by the appellant - Approach of the AO cannot be approciated - Refund to be granted - AT

View Source

 


 

You may also like:

  1. Direct tax collections for FY 2023-24 as of 17.06.2023 show net collections of Rs. 3,79,760 crore, a growth of 11.18% compared to the preceding year. - Gross collections...

  2. The assessing officer (AO) exceeded jurisdiction by reclassifying income as fees for technical services (FTS) instead of royalty, contrary to the limited remand order...

  3. Scope of power of AO in remand proceedings - in remand proceedings by the Tribunal to the AO, no new source of income can be introduced so as to enhance the assessment -...

  4. Breach of principles of natural justice and lack of jurisdiction - Excessive tax demand as a condition for remand - time lag of about two months between the show cause...

  5. Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

  6. Liability of GST on tender bid and other successful bidders - it is submitted that instead of paying the tax by themselves, the respondents were demanding it from the...

  7. Levy of CGST - scope of mutual contract / tender notification - the contention advanced by learned counsel for petitioner that, GST is not tax enabling the respondents...

  8. The High Court held that once a proper officer initiates proceedings on a subject matter under the Central Goods and Services Tax Act, 2017 (CGST Act) or the Haryana...

  9. Penalty levied u/s 274 read with Section 270A - assessee computed tax on disallowed depreciation amount at maximum marginal rate and levied 200% penalty on payable tax -...

  10. Offence u/s 276(C)(2) and 277 - Allegation of willful tax evasion and non-payment of admitted tax - compounding application. The petitioner submitted income tax return...

  11. Prosecution Proceedings initiated u/s 276C - Bogus LTCG - guilty mind i.e., mens rea - willful evasion of tax on claims made under the head LTCG/Short Term Capital Loss...

  12. Collection of tax at source by Tea Board of India – determination of value - collection of TCS from the sellers (i.e. tea producers) and collection of TCS from the auctioneers

  13. Classification of supply - Online tendering will be considered as Supply of Services. - Offline tendering in its entirety involving sale of form, payment of tender fees...

  14. Assessment proceedings relating to AY 1988-89 - Date of remand back by ITAT to AO 5.7.1994 - No fresh assessment thereafter by the AO - Period of limitation - Section 153(2A) - HC

  15. Collection of revenue from Direct and Indirect Taxes

 

Quick Updates:Latest Updates