Home Highlights April 2013 Year 2013 This

You may also like:

1. Delay in filing of stay application - There is no time limit prescribed for filing of stay application - where the appeal is filed in time, stay application should be...

2. Vacation of stay order 35-C (2A) – The unconditional stay would have operated only w.e.f. 8.4.2013 for a period of six months, which has expired, the order of...

3. Rejection of claim for interest, on the refund of GST already granted - calculation of relevant period - If such application for refund filed by the person consequent to...

4. Revocation of cancellation of registration - failure to file the return for a continuous period of six months - In the present case along with the application, the...

5. This case pertains to the precedence and priority of consideration between an application filed u/s 54(C) and Section 7 of the Insolvency and Bankruptcy Code (IBC)...

6. Time limit for filing of stay application before commissioner (appeals) - even if a stay application has not been filed, before rejecting the appeal the appellant should...

7. Relevant date for filing application by Personal Guarantor as well as Creditor - relevant time from which moratorium shall come into force - when shall the application...

8. Stay of demand - guideline for stay of demand on payment of 20% of the disputed demand (earlier 15%) till the final disposal of the first appeal - Adjustment of future...

9. The assessee's request for fixation of special rate of brand-rate drawback was rejected due to non-fulfilment of basic requirements and time limitation. The assessee...

10. Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 80G(5) - The Appellate Tribunal observed that the appellant was granted provisional registration...

11. The petitioner filed a refund application within the two-year limitation period for the year 2017-2018 on 17.09.2018, and subsequently filed a fresh refund application...

12. Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the...

13. Stay application - Since the stay application has been filed pending appeal and in light of Circulars issued by the Central Board of Direct Taxes (CBDT) directing the...

14. Stay application - looking at the manner in which the petitioner has been dealt with by the AO in regard to its stay application, it would be in the interest of justice...

15. This is an order from the Income Tax Appellate Tribunal (ITAT) regarding the rejection of final registration u/s 80G(5)(iii) of the Income Tax Act. The key points are:...