Home Highlights July 2012 Year 2012 This

You may also like:

1. Attachment of properties - Orders for attachment of bank account vacated - However, recovery notices or attachment of the flat belonging to the Petitioner's Director...

2. Recovery proceedings - attachment orders - The machinery prescribed under the provisions of the Income Tax Act, 1961 to deal with situation arising out of wrongful...

3. Doctrine of constitutional priority - Supremecy of attachment passed by the Tax Recovery Officer / Income Tax Department or to the mortgage created in favour of the...

4. The court addressed the challenge to the order of attachment and the priority of charge between the Multi-State Co-operative Bank and the Sales Tax Department for...

5. Attachment of immovable property in respect of 25 flats - Tax Recovery Officer is bound to give effect of the order of the Assistant Commissioner who accepted the order...

6. Provisional attachment of personal property of the director in case of company - recovery of tax - Input tax credit - dealer would be the company and not the directors -...

7. Attachment and recovery of amount from PPF account u/s 226(6) - as long as an amount remains invested in a PPF account of an individual, the same would be immune from...

8. Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

9. Recovery of outstanding dues - attachment of property - 100% EOU vacated the property before completion of export obligations - recovery cannot be made from the Lessor...

10. Tax recovery proceedings - Right over property mortgaged - It has come to the knowledge of the Tax Recovery Officer that the defaulter has mortgaged the subject property...

11. Profiteering - purchase of Flats - allegation that the Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by him by way of commensurate reduction...

12. Seeking release of attachment over the commercial property - The contention raised on behalf of the respondents that the attachment cannot be lifted to permit the...

13. Recovery of service tax - Recovery before adjudication of upon the matter and fixed the quantum of service tax - the recovery which is being made that smacks with...

14. Priority of charge on the land of the 7th respondent - Recovery of Sales Tax dues - As the 7th respondent ceased to be a Power of Attorney holder of the 6th respondent...

15. Recovery from the directors u/s 179 - Attachment of property - Arrears of taxes other liabilities of private company - here was no satisfaction recorded that the tax...