Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Refund of service tax paid - delay in filing refund claim - time limitation - it is found that the appellant was confused in so far as they believed that the refund is to be filed on quarterly basis and therefore, they counted the delay on the basis of the last date of the quarter. If the last date of filing the refund is taken as the end of the quarter then the refund claims have been filed in time. There is a reasonable cause and in this circumstances the discretion are in favor of the appellant. - AT
Refund of service tax paid - delay in filing refund claim - time limitation - it is found that the appellant was confused in so far as they believed that the refund is to be filed on quarterly basis and therefore, they counted the delay on the basis of the last date of the quarter. If the last date of filing the refund is taken as the end of the quarter then the refund claims have been filed in time. There is a reasonable cause and in this circumstances the discretion are in favor of the appellant. - AT
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