Internal TNMM supports deletion of freight-forwarding adjustments where comparable non-AE transactions are separately identifiable and materially simi...
Co-terminus appellate powers require full verification before deleting TDS disallowances for alleged non-deduction of tax on freight-forwarding paymen...
Section 142(5) of the CGST Act governs post-GST refund claims for service tax paid under the existing law where the service was not provided. Such claims are to be disposed of under the existing law, with any refundable amount paid in cash subject to unjust enrichment. For a claim arising from cancellation of a flat booking, the relevant-date limitation was treated as inapplicable, so the date of cancellation versus the date of tax payment did not determine entitlement. The time-bar rejection was set aside, and refund with applicable interest was directed within two months.
Section 142(5) of the CGST Act governs post-GST refund claims for service tax paid under the existing law where the service was not provided. Such claims are to be disposed of under the existing law, with any refundable amount paid in cash subject to unjust enrichment. For a claim arising from cancellation of a flat booking, the relevant-date limitation was treated as inapplicable, so the date of cancellation versus the date of tax payment did not determine entitlement. The time-bar rejection was set aside, and refund with applicable interest was directed within two months.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4929 
