Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Refund could not be denied merely because the Chartered Accountant's certificate was not in the prescribed format or did not mention the year, where the lower authority did not question the genuineness of the claim and the defect was only formal. The Tribunal held that the Board circular format was only indicative, not mandatory, and that substantial compliance was sufficient. The rejection of refund on this technical ground was therefore unsustainable. The common appellate order was set aside and the appeals were allowed with consequential benefits as per law.
Refund could not be denied merely because the Chartered Accountant's certificate was not in the prescribed format or did not mention the year, where the lower authority did not question the genuineness of the claim and the defect was only formal. The Tribunal held that the Board circular format was only indicative, not mandatory, and that substantial compliance was sufficient. The rejection of refund on this technical ground was therefore unsustainable. The common appellate order was set aside and the appeals were allowed with consequential benefits as per law.
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