Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
GST regularisation on an "as is" or "as is, where is" basis accepts, as full discharge of liability for the regularised period, tax paid at the lower competing rate or nil rate claimed under a genuinely doubtful exemption entry and declared in returns. Taxpayers who paid a higher rate are not entitled to a refund. The regularisation applies where competing rate entries or divergent interpretations caused genuine doubt; it does not protect cases where no tax was paid when the dispute concerned only competing positive rates. In those cases, tax at the clarified applicable rate remains recoverable.
GST regularisation on an "as is" or "as is, where is" basis accepts, as full discharge of liability for the regularised period, tax paid at the lower competing rate or nil rate claimed under a genuinely doubtful exemption entry and declared in returns. Taxpayers who paid a higher rate are not entitled to a refund. The regularisation applies where competing rate entries or divergent interpretations caused genuine doubt; it does not protect cases where no tax was paid when the dispute concerned only competing positive rates. In those cases, tax at the clarified applicable rate remains recoverable.
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