Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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HC allows petitioner's claim for input tax credit (ITC) refund on zero-rated services, holding that registration without specific service category details does not invalidate refund eligibility. The court interpreted Sections 54(1) and 16(3) of CGST and IGST Acts harmoniously, determining that a registered person can claim refund irrespective of service category omissions in registration application. The court directed the tax authority to verify and process the ITC refund claim, setting aside previous rejection orders and emphasizing procedural flexibility in tax credit claims.
HC allows petitioner's claim for input tax credit (ITC) refund on zero-rated services, holding that registration without specific service category details does not invalidate refund eligibility. The court interpreted Sections 54(1) and 16(3) of CGST and IGST Acts harmoniously, determining that a registered person can claim refund irrespective of service category omissions in registration application. The court directed the tax authority to verify and process the ITC refund claim, setting aside previous rejection orders and emphasizing procedural flexibility in tax credit claims.
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