Home Highlights May 2015 Year 2015 This

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1. The High Court quashed the assessment order passed u/s 147 read with Sections 144 and 144B, as well as the consequential notices u/ss 156 and 274 read with 271AA(1) of...

2. Maintainability of appeal - requirement of mandatory pre-deposit - appellate has deposited entire amount of duty (100% of duty) instead of 7.5% / 10% - Only demand of...

3. 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 -...

4. Maintainability of appeal - requirement of mandatory pre-deposit - after 6.8.2014 neither the Tribunal nor the Commissioner (Appeals) have the power to waive the...

5. 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...

6. 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...

7. Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of...

8. Requirement of 20% Deposit of Disputed Demand for Considering Stay Application - The High court clarified that the OMs do not mandate a 20% deposit as a precondition for...

9. Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

10. Requirement of pre-deposit - Direction to deposit 75% of the awarded amount in terms of Section 19 of Micro, Small and Medium Enterprises Development Act, 2006 -...

11. Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant...

12. Dishonour of Cheque - requirement to deposit a minimum of 20% of the fine or compensation - speedy disposal of cases - The High Court found that the appellate court...

13. 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...

14. Waiver of the requirement of pre-deposit under Section 21 of the Recovery of Debts and Bankruptcy Act, 1993 - no plea was advanced about the Petitioner being in any...

15. Prosecution u/s 276B and 278B - delay in depositing the TDS amount in the Central Government - The petitioner claims that the notice to deposit the amount was issued on...