Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
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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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