Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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Refund of Service Tax - Service Tax paid for construction of residential complex - because of availability of 13 floors, learned Commissioner (Appeals) had failed to reach at a conclusion that the complex had less than 12 residential units to admit refund as the said was not taxable. However, going by the Architect certificate at annexure 3, floor plan referred above and the full occupation certificate issued by the Executive Engineer (building proposal) of the Municipal Corporation of Greater Mumbai dated 02.08.2013 would clearly indicate that the complex comprised of 9 residential units, taking each duplex to be counted as one unit. Therefore, the appellant is entitled to get the refund sought for. - AT
Refund of Service Tax - Service Tax paid for construction of residential complex - because of availability of 13 floors, learned Commissioner (Appeals) had failed to reach at a conclusion that the complex had less than 12 residential units to admit refund as the said was not taxable. However, going by the Architect certificate at annexure 3, floor plan referred above and the full occupation certificate issued by the Executive Engineer (building proposal) of the Municipal Corporation of Greater Mumbai dated 02.08.2013 would clearly indicate that the complex comprised of 9 residential units, taking each duplex to be counted as one unit. Therefore, the appellant is entitled to get the refund sought for. - AT
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