Rectification of order U/s 254 - Tribunal gave a certain verdict ...

Case Laws Income Tax

September 4, 2017

Rectification of order U/s 254 - Tribunal gave a certain verdict which may have aggrieved the department and may have also given rise to an arguable legal point. Nevertheless, that by itself would not enable the department to activate the rectification powers of the Tribunal.

View Source

← Previous Next →

Rectification of order U/s 254 - Tribunal gave a certain verdict ...

Case Laws Income Tax

September 4, 2017

You may also like:

Maintainability of appeal in High Court - alternate remedy - Reopening of assessment u/s 147 - the opportunity of an aggrieved person to adjudicate the legal grounds...

Department could be taken to be an aggrieved person and that the right of appeal under Section 19 of the Foreign Exchange Management Act, 1999 is conferred upon any...

CIRP - Aggrieved person or not / Locus Standi of minor operational creditor - The Appellate tribunal (NCLAT) found that the appellant, as a minor operational creditor,...

Power of AO in remanded matter - impact of direction of Tribunal - role of the AO was limited to giving effect to the directions of the Tribunal - if the Department had...

Assessee aggrieved - appeal before tribunal - whether a partner can be aggrieved person for an order against the Partnership Firm - Held yes - HC

Input tax credit (ITC) is not a vested right but it is a concession which is given on the fulfillment of certain conditions as enumerated under the given clause.it is...

Rectification u/s 254 - Tribunal has referred to certain decisions without giving opportunity of being heard - assessee was not given an opportunity to explain his case...

Mis-declaration: The department issued a show cause notice alleging mis-declaration of imported goods as "printing paper" instead of "newsprint," based on a...

The Appellate Tribunal addressed various issues in the case. The AO made additions based on uncorroborated documents seized from a third party. The Tribunal held that...

Valuation of imported goods - aluminium scrap - enhancement of value - The Tribunal referred to a previous decision where it was asserted that the appellant had agreed...

Import of Baggage - When the baggage is “imported” as goods, such goods are liable to duty and other restrictions under Trade Policy. However, by virtue certain excuses...

Undisclosed sales or suppressed income - Genuineness of heavy discount given to certain parties - Addition relating to lower price charged from HHPL as compared from the...

Refund of Excise Duty in cash - What the assessee suggests is that the Cenvat credit given for acquisition of capital goods to a manufacturer, who is otherwise exempted...

Release of salary of employees of ‘Corporate Debtors’ during CIR Process - individual claim of each of the employee cannot be decided by this Appellate Tribunal however...

Valuation of imported goods - stamping foils - rejection of declared value - The tribunal found that the department's reliance on proforma invoices for A-grade goods was...

Quick Updates: