Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Refunds along with interest u/s 244A - Processing of ITR u/s 143 - Adjustment of refund with the dues - Since the statute now envisages exercise of power of withholding of refund in a particular manner, it goes without saying that for assessment year commencing after 01.04.2017 the requirements of Section 241-A of the Act must be satisfied. - Revenue directed to refund the amount of ₹ 733 to the appellant within four weeks from today subject to any proceedings that the Revenue may deem appropriate to initiate in accordance with law.
Refunds along with interest u/s 244A - Processing of ITR u/s 143 - Adjustment of refund with the dues - Since the statute now envisages exercise of power of withholding of refund in a particular manner, it goes without saying that for assessment year commencing after 01.04.2017 the requirements of Section 241-A of the Act must be satisfied. - Revenue directed to refund the amount of ₹ 733 to the appellant within four weeks from today subject to any proceedings that the Revenue may deem appropriate to initiate in accordance with law.
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