Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Entitlement to interest on refund which was deposited during investigation - When the application for refund has been filed by the appellant on 26.10.2018, three months period has started running from that date itself. Liability for payment of interest after the expiry of three months is statutory and therefore it was a bounden duty of the authority concerned to pay interest after the expiry of the aforesaid period at the rate as specified under section 11BB ibid. - AT
Entitlement to interest on refund which was deposited during investigation - When the application for refund has been filed by the appellant on 26.10.2018, three months period has started running from that date itself. Liability for payment of interest after the expiry of three months is statutory and therefore it was a bounden duty of the authority concerned to pay interest after the expiry of the aforesaid period at the rate as specified under section 11BB ibid. - AT
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TaxTMI 
TaxTMI 
