Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Denial for petitioner’s claim for interest on refund sanctioned - Period beyond 3 months - The authority erred in holding that the petitioner’s letter dated 07.02.2023, requesting for processing its claims for refund is to be considered as its application for refund. - The impugned order is, ex facie, erroneous to the extent it rejects the petitioner’s claim for interest. - HC
Denial for petitioner’s claim for interest on refund sanctioned - Period beyond 3 months - The authority erred in holding that the petitioner’s letter dated 07.02.2023, requesting for processing its claims for refund is to be considered as its application for refund. - The impugned order is, ex facie, erroneous to the extent it rejects the petitioner’s claim for interest. - HC
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