Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
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VCES - rejection of VCES application - correct rate of service tax - petitioner had calculated and deposited tax @ 10.3% whereas the tax had to be calculated @ 12.36% as per department - There is no provision in the VCES, which permits correction of errors of this nature by the Petitioner. - HC
VCES - rejection of VCES application - correct rate of service tax - petitioner had calculated and deposited tax @ 10.3% whereas the tax had to be calculated @ 12.36% as per department - There is no provision in the VCES, which permits correction of errors of this nature by the Petitioner. - HC
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