![ITAT Upholds Disallowance made u/s 143(1) of Income Tax Act on ground of Late Deposition of Employee’s Contribution to PF/ESI [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Uphold-Employees-Contribution-Provident-fund-deposit-Disallowance-income-tax-taxscan.jpg "ITAT Upholds Disallowance made u/s 143(1) of Income Tax Act on ground of Late Deposition of Employee’s Contribution to PF/ESI [Read Order]")
ITAT Upholds Disallowance made u/s 143(1) of Income Tax Act on ground of Late Deposition of Employee’s Contribution to PF/ESI [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT) upheld the disallowance made by the assessing officer under section 143(1) of the...
![Delayed Deposit of Employees Contribution to PF and ESI cannot be Claimed Even when Deposited Within Due Date of Filing Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Deposit-of-Employees-Contribution-to-PF-and-ESI-Deposit-PF-Contribution-ESI-Contribution-Claim-Due-Date-of-Filing-Return-ITAT-Taxscan.jpg "Delayed Deposit of Employees Contribution to PF and ESI cannot be Claimed Even when Deposited Within Due Date of Filing Return: ITAT [Read Order]")
Addition on unaccounted Cash based on Deposit During Demonetisation Period: ITAT directs Assessee to Establish Genuineness of Money [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench in a matter of addition to unaccounted cash based on deposits during demonetisation directed the assessee to establish the genuineness of...
![Addition on unaccounted Cash based on Deposit During Demonetisation Period: ITAT directs Assessee to Establish Genuineness of Money [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Deposit-unaccounted-Cash-based-on-Deposit-unaccounted-Cash-Demonetisation-Period-ITAT-Genuineness-of-Money-taxscan-1.jpeg "Addition on unaccounted Cash based on Deposit During Demonetisation Period: ITAT directs Assessee to Establish Genuineness of Money [Read Order]")
Interest on Delayed Refund must be Payable from Date of Deposit till Date of Payment: CESTAT allows 12% Interest [Read Order]
In a recent case, the Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that the interest on delayed refund must be payable from the date of deposit till...
![Interest on Delayed Refund must be Payable from Date of Deposit till Date of Payment: CESTAT allows 12% Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Interest-on-Delayed-Refund-Delayed-Interest-Deposit-Refund-Date-of-Deposit-Date-of-Payment-CESTAT-Interest-taxscan.jpeg "Interest on Delayed Refund must be Payable from Date of Deposit till Date of Payment: CESTAT allows 12% Interest [Read Order]")
Deposit under IDS neither refunded nor adjusted against any Outstanding Demand: Bombay HC directs Income Tax Authorities to Refund [Read Order]
In a recent ruling, a Division Bench of Bombay High Court directed the Income Tax Authorities to issue a fresh Form-3 subsequent refund of the amount paid under the Income Declaration Scheme (IDS)...
![Deposit under IDS neither refunded nor adjusted against any Outstanding Demand: Bombay HC directs Income Tax Authorities to Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Deposit-IDS-Deposit-under-IDS-neither-refunded-nor-adjusted-Outstanding-Demand-Bombay-High-Court-Income-Tax-Authorities-Refund-Bombay-HC-directs-Inc.jpg "Deposit under IDS neither refunded nor adjusted against any Outstanding Demand: Bombay HC directs Income Tax Authorities to Refund [Read Order]")
Assessee cannot take advantage of Failure of State Govt to insist upon timely deposit of ARF: Bombay HC at Goa [Read Order]
The Bombay High Court at Goa held that the assessee cannot take advantage of the failure of the state government to insist upon a timely deposit of Annual Recurring Fees (A.R.F.). The Petitioners...
![Assessee cannot take advantage of Failure of State Govt to insist upon timely deposit of ARF: Bombay HC at Goa [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Failure-of-State-Govt-deposit-ARF-Bombay-Highcourt-taxscan.jpeg "Assessee cannot take advantage of Failure of State Govt to insist upon timely deposit of ARF: Bombay HC at Goa [Read Order]")
Customs Dept allows Manual OOC for Clearance of import consignments where duty not being reflected in ICES after payment
The Customs department, through the Public Notice No.29/2023 allowed manual Out of Charge (OOC) for clearance of import consignments where duty is not being reflected in ICES after payment -reg. ...
Non-Constitution of GST Appellate Tribunal shall not Deprive Assessee’s Statutory Benefit u/s 112(9): Patna HC stays Deposit of Balance Tax Amount
While staying deposit of balance tax amount the High Court of Patna held that non-constitution of Goods and Service Tax appellate tribunal should not deprive assesee’s statutory benefit under section...
