Home Highlights November 2010 Year 2010 This

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1. Qualification criteria for being an 'informant' under the Income Tax Informants Reward Scheme, 2018. The key points are: the information provided by the petitioner...

2. Withholding of final reward - petitioner's claim as a legal heir - Though there is no legal right to demand a reward, as stated in the policy, the rejection must not be...

3. Entitlement to a reward under the Reward to informers - The minutes show complete non application of mind on the prayer made by the appellant. It is well settled that if...

4. Non-payment of Reward payable to the informer - at this stage, reward amount cannot be released, since tax has not became irrevocably due to the Government.

5. Quantum of final reward payable to the informer / petitioner - prayer to sanction the maximum limit of the final award to the petitioner - In the absence of anything...

6. Reward to Informer - reward is an exgratia payment and subject to the guidelines and may be granted on the absolute discretion of the authority competent and further...

7. Grant of reward to informers and Government Servants – amendment to existing Guidelines issued vide Circular No.20/2015 dated 31-07-2015 - Circular

8. Reward to informers - Finalization of Case Against Assessee - While acknowledging the communication confirming the finalization of the case against the assessee, the...

9. Reward to informer being government servants - It is only in extraordinary circumstances and events that the ex gratia payment of reward is contemplated when the...

10. Addition of payments made through credit card - payment was made by Company and recorded by Company in its books of account - when the assessee was consistently claiming...

11. The High Court dismissed the petition filed by an informer seeking directions against private respondents (importers of luxury cars) and statutory authorities (Customs,...

12. Having completed assessment it was not open for the AO, in the absence of any material, which includes information, to doubt on the completed assessment and to reassess...

13. Conversion of limited scrutiny into complete scrutiny assessment - AO has not referred to any credible or reliable material or information to form the view that there...

14. Assessment u/s 153A - addition made in respect of completed assessment in absence of any incriminating material - The tribunal found that the additions made to the...

15. Seeking reward for providing information - Tax Evasion Petition (TEP) and Benami Transaction Tax Evasion Petition - the Income Tax Informants Rewards Scheme, 2018 - The...