Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Seeking reimbursement of GST amount paid by the petitioner - Interpretation of Contract Clause - After analyzing the documents and submissions, the High Court found that the petitioner's quoted rates were indeed exclusive of GST and that the respondent had already reimbursed GST for previous bills. The court rejected the respondent's interpretation of the contract clause, stating that there was no evidence to support that it included GST. Therefore, the court directed the respondent to reimburse the GST paid by the petitioner on all bills within a specified timeframe.
Seeking reimbursement of GST amount paid by the petitioner - Interpretation of Contract Clause - After analyzing the documents and submissions, the High Court found that the petitioner's quoted rates were indeed exclusive of GST and that the respondent had already reimbursed GST for previous bills. The court rejected the respondent's interpretation of the contract clause, stating that there was no evidence to support that it included GST. Therefore, the court directed the respondent to reimburse the GST paid by the petitioner on all bills within a specified timeframe.
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