Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Refund of CENVAT Credit - unjust enrichment - It is not understood when no duty was paid and only credits availed were refunded, how come a case of unjust enrichment could come into play - amount has been shown as receivable as “Loan & Advances” from the department - it can be safely concluded that incidence of duty has not been passed on by the appellant to any other person - refund allowable
Refund of CENVAT Credit - unjust enrichment - It is not understood when no duty was paid and only credits availed were refunded, how come a case of unjust enrichment could come into play - amount has been shown as receivable as “Loan & Advances” from the department - it can be safely concluded that incidence of duty has not been passed on by the appellant to any other person - refund allowable
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