Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
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Prompt credit of refunds under the Direct Tax Vivad Se Vishwas Scheme is emphasised despite the Scheme's exclusion of statutory refund interest. The notes state that excluding interest under section 244A does not justify revenue officials retaining a refund determined through Form No. 4 for months. They identify claimed non-availability of a processing module and competing statutory work as inadequate explanations for recurring delays, and record directions to verify system constraints and ensure timely refund processing. The writ petition remained pending while additional time was granted to report on credit of the processed refund.
Prompt credit of refunds under the Direct Tax Vivad Se Vishwas Scheme is emphasised despite the Scheme's exclusion of statutory refund interest. The notes state that excluding interest under section 244A does not justify revenue officials retaining a refund determined through Form No. 4 for months. They identify claimed non-availability of a processing module and competing statutory work as inadequate explanations for recurring delays, and record directions to verify system constraints and ensure timely refund processing. The writ petition remained pending while additional time was granted to report on credit of the processed refund.
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