S. 263 : Commissioner-Revision of orders prejudicial to revenue-Deduction could not be denied on ground companies which used Railway Sidings were group companies-Revision is not valid. [S. 80IA(4)(i)(b)]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Deduction could not be denied on ground companies which used Railway Sidings were group companies-Revision is not valid. [S. 80IA(4)(i)(b)]
S. 263 : Commissioner-Revision of orders prejudicial to revenue Provision for excise duty liability-Input tax credit in other units effectively amounting to constructive payment in next financial year-Revision is not valid. [S. 43B, 142(1)]
S. 260A : Appeal-High Court-Bad debt-High Court not admitting additional question on issue-Directed the High Court to decide the issue along with other questions. [S. 36(1)(vii)]
S. 254(1) : Appellate Tribunal-Powers-Reassessment-Assessee not Co-operated-Order of remand is held to be justified. [S. 144, 147, 148]
S. 244A : Refund-Interest on refunds-Delay in payment due to rectification, omissions and defects in return-Time taken for such rectification to be excluded. [S. 244, 244A(2)]
S. 244A : Refund-Interest on refunds-Period between date of Court order and actual receipt of refund-Department directed to pay interest. [S. 237, Art, 226]
S. 220 : Collection and recovery-Assessee deemed in default-Stay-Failure to pay stipulated 15 percent of demand-Appeal pending before Commissioner (Appeals)-Directed to file fresh appeal for stay of demand before Commissioner (Appeals). [S. 143(3) 144B, 156, 220(6), 246A, Art, 226]
S. 220 : Collection and recovery-Assessee deemed in default-Settlement Commission-Interest payable up to date of order accepting application. [S. 220(2), 245D(4), Art, 226]
S. 220 : Collection and recovery-Assessee deemed in default-Stay-Application for stay cannot be rejected without giving reasons-Directed to withdraw the attachment of bank accounts forthwith. (S. 226(3), Art. 226]
S. 220 : Collection and recovery-Assessee deemed in default-High pitched assessment-Pendency of appeal before Commissioner (Appeals-Discretionary powers-Parameters to be complied with by Authorities on stay applications-Instructions of Central Board Of Direct Taxes binding on Authorities-Stay of demand granted till disposal of Appeals by Commissioner (Appeals)-First Appellate Authority has inherent powers to grant stay. [S. 143(3), 153A, 156, 220(3), 220(6), 246A, 251(1), Art, 226]