Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
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CESTAT ALLAHABAD held that refund claim for service tax under section 65 of Finance Act, 1994 was not time-barred as the relevant date for refund claim was the date of Order-In-Original, not payment date. No service tax liability existed, so no short payment occurred. Appellant's deposit remained unappropriated against tax liability. Citing Hon'ble Madras High Court decision, Commissioner (Appeal) allowed the refund claim. Revenue's appeal was dismissed as refund claim was timely filed.
CESTAT ALLAHABAD held that refund claim for service tax under section 65 of Finance Act, 1994 was not time-barred as the relevant date for refund claim was the date of Order-In-Original, not payment date. No service tax liability existed, so no short payment occurred. Appellant's deposit remained unappropriated against tax liability. Citing Hon'ble Madras High Court decision, Commissioner (Appeal) allowed the refund claim. Revenue's appeal was dismissed as refund claim was timely filed.
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