Home Highlights August 2016 Year 2016 This

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1. The issue pertained to the validity of filing a revised return after the prescribed time limit. The High Court set aside the Tribunal's order, stating that after the...

2. Relevant date for filing of Refund - It is settled that even if the refund claim is filed well within the time and the same is returned for want of clarification or...

3. The Income Tax Appellate Tribunal considered whether an assessee can claim deduction under Chapter VI-A of the Income Tax Act, 1961 for the first time in the return...

4. Non considering the revised return filed by the assessee for rectifying the mistake in claim of depreciation - In this case, the original return was not filed under...

5. The assessee, a works contractor, filed a return in compliance with Section 153A notice and claimed deduction u/s 80IA, which was not claimed in the original return...

6. Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

7. Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the...

8. Refund claim - Claim based on revised return filed - Separate application for refund not filed - Once a claim for refund stands embodied in the return itself, there is...

9. Delay filing return of income - delay of 43 days in filing the return of income - Claim of Refund denied on denial of condonation of delay filling ROI - Board has not...

10. Jurisdiction issue regarding the refund claim filed by the service receiver, whether the Mumbai Service Tax authority or the Kolkata Service Tax authority has the...

11. Filing of revised return - denial of loss - Considering the revised return date as belated return, whereas original ITR was filed in time - the intimation under...

12. Section 80P deduction claim filed in a return submitted in response to notice u/s 142(1) is valid. The Income Tax Act does not mandate that the return must be filed u/ss...

13. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

14. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

15. Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input...