Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Documented exports to Bhutan may support an IGST refund despite non-filing of shipping bills where tax invoices, Bhutan invoices, sealing endorsements, border clearances and Bhutan import declarations establish that goods were exported. Payment of IGST and consignment-level export evidence are treated as sufficient to support the refund claim in these circumstances. A penalty for the procedural lapse is unjustified where departmental authorities permitted the consignments to cross the border without objecting to the missing shipping bills or providing guidance on the revised procedure. The refund is payable with applicable interest, including interest from three months after filing the claim until payment.
Documented exports to Bhutan may support an IGST refund despite non-filing of shipping bills where tax invoices, Bhutan invoices, sealing endorsements, border clearances and Bhutan import declarations establish that goods were exported. Payment of IGST and consignment-level export evidence are treated as sufficient to support the refund claim in these circumstances. A penalty for the procedural lapse is unjustified where departmental authorities permitted the consignments to cross the border without objecting to the missing shipping bills or providing guidance on the revised procedure. The refund is payable with applicable interest, including interest from three months after filing the claim until payment.
Note: It is a system-generated summary and is for quick reference only.
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