Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department cannot withhold the amount paid, and the limitation under Section 11B cannot be invoked. Upon examination, the High Court determined that previous judgments from various High Courts established a clear precedent: when tax is paid mistakenly as a mistake of law, the limitation under Section 11B does not pose a barrier to refund.
Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department cannot withhold the amount paid, and the limitation under Section 11B cannot be invoked. Upon examination, the High Court determined that previous judgments from various High Courts established a clear precedent: when tax is paid mistakenly as a mistake of law, the limitation under Section 11B does not pose a barrier to refund.
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