Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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Petitioner pre-deposited Rs. 6,25,000/- as condition for filing appeal u/s 51 of TNVAT Act against Assessment Order dated 21.10.2010. After revised Assessment Order on 24.07.2015 substantially dropping demand, petitioner entitled to refund of pre-deposited amount except Rs. 3,902/- appropriated towards balance tax liability. Though petitioner wrongly transitioned amount, issue revenue neutral as Commercial Tax Department bound to refund pre-deposited amount pursuant to revised order. Impugned orders quashed, petition allowed.
Petitioner pre-deposited Rs. 6,25,000/- as condition for filing appeal u/s 51 of TNVAT Act against Assessment Order dated 21.10.2010. After revised Assessment Order on 24.07.2015 substantially dropping demand, petitioner entitled to refund of pre-deposited amount except Rs. 3,902/- appropriated towards balance tax liability. Though petitioner wrongly transitioned amount, issue revenue neutral as Commercial Tax Department bound to refund pre-deposited amount pursuant to revised order. Impugned orders quashed, petition allowed.
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