Whether in the facts and circumstances of the case on combined ...

Case Laws VAT and Sales Tax

December 22, 2016

Whether in the facts and circumstances of the case on combined reading of Section 14(6), Section 24 and Rule 33, can interest be charged from the contractor for late deposit of TDS by contractee - Where tax is not deposited in time, interest is to be levied - HC

View Source

← Previous Next →

Whether in the facts and circumstances of the case on combined ...

Case Laws VAT and Sales Tax

December 22, 2016

You may also like:

Interest expenditure - assessee had availed loan at the interest rate of 12% p.a., whereas, it has advanced loan to a sister concern by charging 9% interest p.a - The...

Entitled to registration u/s 12AA and approval under Section 80G - Allegation of charging higher rate of interest from the self help groups in the name of charitable...

Levy of Service Tax - Manpower Services - The total outflow of labour charges has been divided into two parts. One part pertains to the labour charges paid to...

The Income Tax Settlement Commission passed an order charging interest u/ss 234A, 234B, and 234C of the Income Tax Act. The petitioners challenged the order's...

Construction of residential complex - It appeared to Revenue that the appellant is also collecting one time Preferential Location Charges, Car Parking Charges, Club...

TP adjustment - notional interest - short term advances made by the assessee to its associated enterprises - The assessee being unable to establish with evidence the...

Interest expenditure has been expended to earn interest income. Sec. 56 does not postulate any condition about the rate of charging interest. The appellant explained the...

Work contract service - Period of limitation - The facts of the case are sufficient to hold that there was no clarity about the individual liability of the sub...

The assessee failed to demonstrate that the financial assistance availed on interest was utilized for business purposes without diversion. Where an assessee has...

TP Adjustment - notional interest on outstanding receivables due from Associated Enterprises (AES) - assessee not charging any interest from its AEs - Treatment of...

Question of law or facts - on the facts and circumstances of the instant case, as the plea of limitation turns on facts and as it is clearly not a pristine question of...

Classification of services - Work Contract Services on Construction of Roads - Tax Rate to be charged by the sub-contractor to main contractor - In respect of...

The guidelines for compulsory selection of returns for Complete Scrutiny during FY 2024-25 outline the parameters and procedures for such selection. Key parameters...

Constitutional validity of mandatory penalty even in the absence of mens rea - Each case must be decided on its own facts and circumstances. There may be cases where...

Disallowance of interest relating to Capital Work in Progress (CWIP) - The Appellant has furnished the relevant working capital facility agreements and ledger account to...

Quick Updates: