Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
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The High Court dismissed the writ petition filed by the petitioner seeking directions to the respondents to issue a refund of Integrated Goods & Services Tax (IGST) along with interest due to lack of territorial jurisdiction. The Court held that since the petitioner's application for refund was made at the ports of export and the claim was to be dealt with by the Customs Authorities of the port, the cause of action did not arise within the territorial jurisdiction of the Rajasthan High Court. Consequently, the Court did not adjudicate on the issue of whether the petitioner was entitled to a refund of IGST despite having claimed a higher rate of duty drawback.
The High Court dismissed the writ petition filed by the petitioner seeking directions to the respondents to issue a refund of Integrated Goods & Services Tax (IGST) along with interest due to lack of territorial jurisdiction. The Court held that since the petitioner's application for refund was made at the ports of export and the claim was to be dealt with by the Customs Authorities of the port, the cause of action did not arise within the territorial jurisdiction of the Rajasthan High Court. Consequently, the Court did not adjudicate on the issue of whether the petitioner was entitled to a refund of IGST despite having claimed a higher rate of duty drawback.
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