Tonnage Tax Scheme - delay of 4 days - time stipulation in ...

Case Laws Income Tax

March 20, 2013

Tonnage Tax Scheme - delay of 4 days - time stipulation in section 115VP(2) is held to be directory and therefore it would be sufficient if it is substantially complied with by the assessee - Revenue directed to consider the application - HC

View Source

← Previous Next →

Tonnage Tax Scheme - delay of 4 days - time stipulation in ...

Case Laws Income Tax

March 20, 2013

You may also like:

Condonation of Delay Scheme, 2018 - On day extension for compliance.

Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

Seeking Condonation of Delay of 14 days in filing of the Appeal - It is really strange that the agency of the Government failed to seek the required information within...

Condonation of delay of 80 days in filing the appeal - Time Limitation - As per Section 42 of PMLA, 2002 as mentioned above, the maximum limit to condone delay is (60...

Eligibility for Tonnage Tax Scheme - whether the assessee is only a fractional owner - In this case, the claim of the learned AR for the assessee was that the assessee...

Benefit of the scheme under Direct Tax Vivad Se Vishwas Act, 2020 denied - delayed payment of just 25% of the amount - prima facie, we are of the considered opinion that...

Petitioner's denial of benefit under Sabka Vishwas (Legal Dispute Resolution) Scheme 2019 (SVLDRS) for short payment of service tax was challenged. The payment was made...

Condonation of delay in filing the appeal before the CIT(A) - delay of 636 days - The conduct of the assessee is such that there was clear negligence on its part and...

The circular clarifies the time limit u/s 16(4) of the KGST Act, 2017, for availing input tax credit (ITC) by the recipient on tax paid under reverse charge mechanism...

Imposition of penalty u/s 76 - Delay in payment of service tax - There is delay involving 41 days, 10 days, 61 days and 31 days. Delays have continued over many months....

Appeal before CIT(A) - Non deposit of admitted tax/advance tax as provided u/s 249(4) - Payment of tax is mandatory but the requirement of paying such tax before filing...

Seeking to Condone Delay of 14 days in filing the Appeal - Sufficient cause for delay or not - Even if the Appellant's argument regarding the delay in accessing the...

Condonation of delay - inordinate delay of 508 days - “sufficient cause” - In case the delay is not condoned, it would amount to legalise an illegal and unconstitutional...

Bar of limitation in passing assessment order – There can be postal delay of a week’s time or a fortnight’s time at the maximum and it cannot be 47 days’ delay - AT

Capital gain - period of limitation for deposit the amount in Capital Gain Account Scheme - Sub-Section (4) of Section 139 provides extended period of limitation as an...

Quick Updates: