Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Petitioner made mistake in not showing correct refund amount in GSTR-3B for July and August 2017. Delay not attributable to petitioner as respondents admitted technical glitch in portal processing refund which vanished after HC directions. Assessee cannot be deprived of justifiable money. Respondents to pay interest at 6% p.a. from July 1, 2018 till September 18, 2023 on Rs. 7,15,962/- and till October 16, 2023 on Rs. 6,04,118/-. Petition disposed.
Petitioner made mistake in not showing correct refund amount in GSTR-3B for July and August 2017. Delay not attributable to petitioner as respondents admitted technical glitch in portal processing refund which vanished after HC directions. Assessee cannot be deprived of justifiable money. Respondents to pay interest at 6% p.a. from July 1, 2018 till September 18, 2023 on Rs. 7,15,962/- and till October 16, 2023 on Rs. 6,04,118/-. Petition disposed.
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