Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Excess self-assessment tax refunded after appellate relief attracts interest as a statutory, non-discretionary consequence where tax ultimately chargeable is lower than tax paid. Refund entitlement arises when tax deducted at source, advance tax, self-assessment tax, or regular-assessment tax exceeds the final annual tax liability following appeal or other proceedings. Where prescribed computation categories do not govern, interest on excess tax runs from the payment date. Unpaid interest on the resulting refund must be determined and paid for the relevant period, including up to the point at which interest had already been granted.
Excess self-assessment tax refunded after appellate relief attracts interest as a statutory, non-discretionary consequence where tax ultimately chargeable is lower than tax paid. Refund entitlement arises when tax deducted at source, advance tax, self-assessment tax, or regular-assessment tax exceeds the final annual tax liability following appeal or other proceedings. Where prescribed computation categories do not govern, interest on excess tax runs from the payment date. Unpaid interest on the resulting refund must be determined and paid for the relevant period, including up to the point at which interest had already been granted.
Note: It is a system-generated summary and is for quick reference only.
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