Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Cash Refund of the accumulated CENVAT credit - Reversal of credit migrated to GST (transitional credit) - In absence of any specific provision, subsequent debit under the IGST Act and rules made thereunder of the input tax credit, cannot be the circumstances to claim refund under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.27/2012-CE(NT). - AT
Cash Refund of the accumulated CENVAT credit - Reversal of credit migrated to GST (transitional credit) - In absence of any specific provision, subsequent debit under the IGST Act and rules made thereunder of the input tax credit, cannot be the circumstances to claim refund under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.27/2012-CE(NT). - AT
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