Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Refund - amount due was not reflected in the books of account as claims receivable - refund claim was filed about 3 years after the decision of the Tribunal and more than 5 years after the payment of duty - refund not allowed on the ground of period of limitation as well as unjust enrichment - AT
Refund - amount due was not reflected in the books of account as claims receivable - refund claim was filed about 3 years after the decision of the Tribunal and more than 5 years after the payment of duty - refund not allowed on the ground of period of limitation as well as unjust enrichment - AT
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