Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Claim of Interest on Refund of pre-deposit - Rejection on the ground that the amount of interest on the refund claim as was already sanctioned to the appellant - The Appellate Tribunal holds that the appellant is entitled to interest on the refund of the pre-deposit amount. It cites various legal precedents and interpretations to support this decision. The Tribunal rejects the department's argument and affirms the appellant's entitlement to interest at a rate of 12% per annum from the date of deposit to the date of payment. - It dismisses the department's reliance on a notification from 2014 and determines the interest rate based on legal precedents and the specific circumstances of the case.
Claim of Interest on Refund of pre-deposit - Rejection on the ground that the amount of interest on the refund claim as was already sanctioned to the appellant - The Appellate Tribunal holds that the appellant is entitled to interest on the refund of the pre-deposit amount. It cites various legal precedents and interpretations to support this decision. The Tribunal rejects the department's argument and affirms the appellant's entitlement to interest at a rate of 12% per annum from the date of deposit to the date of payment. - It dismisses the department's reliance on a notification from 2014 and determines the interest rate based on legal precedents and the specific circumstances of the case.
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