Refund of excess taxes paid - This is a case where the assessee ...

Case Laws Income Tax

September 15, 2016

Refund of excess taxes paid - This is a case where the assessee wanted to shift its stand from the liability not having accrued to having crystalized. Not allowing refund under such circumstances would not shake the credibility of the department. - HC

View Source

← Previous Next →

Refund of excess taxes paid - This is a case where the assessee ...

Case Laws Income Tax

September 15, 2016

You may also like:

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Revision u/s 264 - Refund of excess tax paid - Admittedly, petitioner has paid more capital gains than what should have been paid. Capital gains has to be calculated on...

Suo-moto adjustment of excess service tax paid - If the assessee has made excess payment, the same can be adjusted towards the liability for subsequent months. The...

The Appellate Tribunal addressed the issue of refund of excess taxes claimed by the Assessee due to a difference in the amount of TDS and Advance Tax as computed by the...

Adjustment of excess paid service tax from the liability of another period - if the contention of the appellant is accepted that they have paid excess service tax in the...

Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

Refund of Excess Customs Duty paid - principles of unjust enrichment - Following proceedings before the Settlement Commission, it was determined that the appellant had...

Refund of tax paid on excess amount - price variation clause - since the price of the cylinder has been reduced, the assessee cannot charge more than the price fixed, is...

Refund of excess tax paid - The Assessing Officer committed a serious error in providing for adjustment of the excess tax against the demands for the later years. - The...

Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

Set off the excess entry tax paid - After verifying the total entry tax paid by the petitioner, for each of the assessment years referred, and the sales tax paid or set...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Refund - Excess tax paid - duty was paid on higher price - unjust enrichment - appellant has been showing the amount for which refund is claimed, in the balance sheet...

Refund of excess service tax paid - time limitation - In the present case, the refund arises out of excess payment. The excess payment can be ascertained only when the...

Refund of excess duty - Valuation - If the discounts are given, the value would be lowered resulting in assessees’ liability to pay reduced duty in which case, if...

Quick Updates: