Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input Tax Credit (ITC) paid on invoices for a specific period, alleging coercion due to the respondent's delayed filing of returns. The respondent argued that the petitioner's claim lacked merit due to the absence of a proper refund application. The court disposed of the petition by permitting the petitioner to file a refund application within one week, considering the exclusion of certain periods for limitation purposes.
Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input Tax Credit (ITC) paid on invoices for a specific period, alleging coercion due to the respondent's delayed filing of returns. The respondent argued that the petitioner's claim lacked merit due to the absence of a proper refund application. The court disposed of the petition by permitting the petitioner to file a refund application within one week, considering the exclusion of certain periods for limitation purposes.
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