Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
