Home Highlights November 2012 Year 2012 This

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1. 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...

2. This Court directed the respondents to process the petitioner's refund claims and grant a refund of the excess tax amount collected from the petitioner and deposited by...

3. Credit of the tax deducted at source (TDS) as TDS deducted by the employer - mis-match of tax deducted u/s 192 and the amount reflected in Form 26AS - The Court...

4. Maintainability of appeal before CIT(A) - Refund of excess TDS deducted - withholding of taxes - assessee has deducted tax at source at higher rate of 20% in the absence...

5. Denial of refund claim - Excess tax paid - Section 40 of UP VAT - the contention of the revenue that since no order of refund was passed by the appellate authority, the...

6. Refund of service tax - amount have been deposited by mistake - Form 26AS, VAT-41, copies of challans and copies of running bills prepared by the Housing Board showing...

7. The High Court held that u/s 54 of the Goods and Services Tax Act, 2017, when the input tax credit paid is higher than the output tax, the dealer is entitled to seek a...

8. The case pertains to the levy of interest u/s 234C for failure on the part of the payer to deduct tax deducted at source (TDS) u/ss 196D and 194LD. The key points are:...

9. 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...

10. The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges...

11. The Punjab and Haryana High Court addressed the denial of refund of excess tax paid by contractors under the Haryana Alternative Tax Compliance Scheme for Contractors,...

12. Denial of credit of tax deducted at source - Income not offered to tax - The Appellant has placed on record, separate ledger account maintained showing receipts from...

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

14. Denial of credit of TDS - the sub-contractor has not made any claim for being given credit for the tax deducted at source by the Government from the bills of the...

15. Return of TDS amount deducted u/s 194A on award passed under motor insurance act - This application is allowed and the Registry is directed to release the amount...