Home Highlights February 2013 Year 2013 This

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1. Levy of service tax - renting of immovable property Service - charitable institution - If the petitioner felt that it was not liable to pay tax for renting of its...

2. Recovery of tax - attachment of immovable property - validity of sale of immovable property - adequate consideration - As the 3rd respondent is treated as an assessee in...

3. 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...

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

5. Attachment orders u/s 281B - no sale of immovable property can be made after the expiry of three years from the end of the financial year in which the order giving rise...

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

7. Recovery of the tax dues of the petitioner's wife - attachment of flat - attachment of the flat would remain in force till the date of payment of the arrears - HC

8. The High Court granted relief to the petitioner by directing the release of attachment over immovable properties due to discrepancies between GSTR 3B returns and...

9. Petitioner availed fake input tax credit through bogus billing, generating fake sale invoices. Provisional attachment of movable properties in addition to immovable...

10. The case involves attachment of immovable property jointly owned by appellant and brothers for government dues recovery. The attachment was done u/r 2(vi) of Rules of...

11. The assessee, a company engaged in development/construction and sale of flats and plots, had classified its properties into four categories: flats open for sale, let-out...

12. CENVAT Credit - input service - amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting...

13. Attachment of immovable property - recovery of service tax was not done - the personal property of a sole proprietor or partners shall not be attached, and personal...

14. 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...

15. Attachment of immovable properties - creation of charge on such properties for the recovery of the dues of her husband - if the petitioner is correct in contending that...