PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Refund of Excess Excise Duty - principles of unjust enrichment - the provisional assessment was directed in the year 1995 and relevant documents for finalisation of claim have been submitted in the year 1996. The department finalised the assessment only in the year 2008 - the principles of unjust enrichment would not be applicable to the refund filed consequent to finalisation of provisional assessment initiated in the year 1995. - AT
Refund of Excess Excise Duty - principles of unjust enrichment - the provisional assessment was directed in the year 1995 and relevant documents for finalisation of claim have been submitted in the year 1996. The department finalised the assessment only in the year 2008 - the principles of unjust enrichment would not be applicable to the refund filed consequent to finalisation of provisional assessment initiated in the year 1995. - AT
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