Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
The High Court dealt with a case involving the rejection of a refund claim due to discrepancies between the petitioner's GSTR 1 statement and GSTR 3B return. The Court found that no reasons were given for determining that the claim did not meet the requirements of u/s 77. Additionally, the Court noted that although it was concluded that there was no excess payment, the petitioner's detailed response on this issue was not considered, and proper reasons were not provided for this conclusion. As a result, the Court disposed of the petition by remanding the matter for further consideration.
The High Court dealt with a case involving the rejection of a refund claim due to discrepancies between the petitioner's GSTR 1 statement and GSTR 3B return. The Court found that no reasons were given for determining that the claim did not meet the requirements of u/s 77. Additionally, the Court noted that although it was concluded that there was no excess payment, the petitioner's detailed response on this issue was not considered, and proper reasons were not provided for this conclusion. As a result, the Court disposed of the petition by remanding the matter for further consideration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
