Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Refund of service tax on ocean freight under reverse charge mechanism - The tribunal noted that considering this ground would amount to assessing a new refund claim which was not part of the original authority's consideration. The appellant's failure to challenge the assessment/payment led to the finality of the duty paid. - The CESTAT Allahabad dismissed an appeal for a refund of service tax paid on ocean freight, stating the appellant failed to make a valid case under the originally filed claim. The court indicated that a fresh refund claim must be pursued for issues relating to the levy's ultra vires status, adhering to principles regarding the amendment of claims and the finality of unchallenged assessments.
Refund of service tax on ocean freight under reverse charge mechanism - The tribunal noted that considering this ground would amount to assessing a new refund claim which was not part of the original authority's consideration. The appellant's failure to challenge the assessment/payment led to the finality of the duty paid. - The CESTAT Allahabad dismissed an appeal for a refund of service tax paid on ocean freight, stating the appellant failed to make a valid case under the originally filed claim. The court indicated that a fresh refund claim must be pursued for issues relating to the levy's ultra vires status, adhering to principles regarding the amendment of claims and the finality of unchallenged assessments.
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