Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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CESTAT allowed the refund application, holding that the limitation period was validly extended by Supreme Court's COVID-19 order. The appellant's refund application filed on 12.04.2022 was deemed timely, as the period from 15.03.2020 to 28.02.2022 was explicitly excluded from limitation calculations. The tribunal criticized the Commissioner (Appeals) for being unaware of the Supreme Court's directive, ultimately dismissing the lower court's orders and granting the appellant's appeals.
CESTAT allowed the refund application, holding that the limitation period was validly extended by Supreme Court's COVID-19 order. The appellant's refund application filed on 12.04.2022 was deemed timely, as the period from 15.03.2020 to 28.02.2022 was explicitly excluded from limitation calculations. The tribunal criticized the Commissioner (Appeals) for being unaware of the Supreme Court's directive, ultimately dismissing the lower court's orders and granting the appellant's appeals.
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