Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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...
Treatment given to the amount deposited by the dealer - stand of Department is that the amount deposited by the dealer on 30.03.2007 is firstly credited to the interest due from dealer but not to tax due - the dealer resisted the adjustment, firstly, in interest account as illegal for the reason that the respective assessment orders do not stipulate interest for non-payment or delayed payment of tax - Interest the Act is automatic, becomes payable on the date on which return is filed, and hence no separate order demanding interest is necessary. - HC
Treatment given to the amount deposited by the dealer - stand of Department is that the amount deposited by the dealer on 30.03.2007 is firstly credited to the interest due from dealer but not to tax due - the dealer resisted the adjustment, firstly, in interest account as illegal for the reason that the respective assessment orders do not stipulate interest for non-payment or delayed payment of tax - Interest the Act is automatic, becomes payable on the date on which return is filed, and hence no separate order demanding interest is necessary. - HC
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