Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Page of 4784
Press 'Enter' after typing page number.
821 to 840 of 95673 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Interest on delayed GST payments is refundable where the tax was credited to the Electronic Cash Ledger before the return-filing due date, despite belated filing of the GST return. The note explains that a refund rejection based solely on the prospective operation of the proviso to Rule 88B was inconsistent with the applicable High Court precedent on interest computation. It states that the refund rejection and recovery notice were quashed, and the taxpayer was directed to receive the excess interest refund with statutory interest.
Interest on delayed GST payments is refundable where the tax was credited to the Electronic Cash Ledger before the return-filing due date, despite belated filing of the GST return. The note explains that a refund rejection based solely on the prospective operation of the proviso to Rule 88B was inconsistent with the applicable High Court precedent on interest computation. It states that the refund rejection and recovery notice were quashed, and the taxpayer was directed to receive the excess interest refund with statutory interest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
