Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
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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