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
Wealth-tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Entitlement to exemption under Section 5 (1) (i) of WT Act - ...

Case Laws     Wealth-tax

April 8, 2016

Entitlement to exemption under Section 5 (1) (i) of WT Act - Petitioner was fully aware that it did not comply with the essential conditions for claiming exemption. Therefore, it could not be heard to say that it must be refunded the wealth tax voluntarily paid by it. - HC

View Source

 


 

You may also like:

  1. To impose penalty u/s 271(1)(c), willful concealment is not an essential ingredient - HC

  2. Penalty levied u/s 271(1)(b) - failure to comply with the notices issued by the A.O u/s 142(1) - the non-compliance on the part of the assessee is due to the reason of...

  3. Import of helicopter - non-scheduled air transport services (passenger) - Misuse of helicopter - Though the assessee complied with clause (i) of the Condition No. 104...

  4. Refund of Terminal Excise Duty - deemed exports - in addition to ab initio exemption, the EOU is additionally eligible to receive entitlements of DTA supplier as...

  5. Penalty u/s 272A(1)(d) - non-compliance of notice issued u/s 142(1) - The inaction of the AO on the various letters filed by the assessee which enable the assessee to...

  6. Levy of penalty u/s 271(1)(b) - non comply with the notice issued u/s 142(1)- Once on record it is proved that notice was complied with, no penalty 271(1)(b) for non...

  7. Penalty u/s 271(1)(b) - non comply with notice u/s 142(1) - the failure of the assessee to comply with such notice cannot be said to be a default which may justify the...

  8. Suspension of Custodianship – Unauthorised removal of seized Red Sander logs - Appellant being custodian of seized container had violated Regulations enshrined in...

  9. Disallowance on account of Principal NPA - Time Barred Interest on over-due NPA loan accounts - To avoid the double deduction, the proviso to section 36(1)(vii ) was...

  10. Penalty levied u/s 271(1)(b) and / or 272A(1)(d) - assessee failed to comply notice under Section 142(1) - The assessment order was passed u/s 143(3) and not under...

  11. Non-issuance of a proper Show Cause Notice u/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u/s 73(9) violates...

  12. Reopening of assessment - condition precedent necessary under Section 151(1) not complied - recording of satisfaction - issue of notice after 4 years - the impugned...

  13. If a dealer satisfies the essential conditions stipulated in Sub-Section (1) of Section 19, he is entitled to input tax credit - HC

  14. Validity of reopening of assessment - No statutory notice u/s 143(2) has been served - assessee failed to comply with the notice u/s 148 of the Act within the time...

  15. Fully electronic refund process through FORM GST RFD-01 and single disbursement - CBIC clarifies various issues

 

Quick Updates:Latest Updates