Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC held that the Revenue's refusal to process the petitioner's tax refund claim was unwarranted. The court found no valid basis for treating the revised return as defective, as no formal communication of defectiveness was issued. The TDS discrepancy alone cannot invalidate the return. The HC directed the Revenue to process the refund application, allowing the petitioner to file a rectification application based on Form 26AS. The assessment order under Section 153C does not prejudice the petitioner's right to claim the refund. The petition was disposed of with a binding direction to the Revenue to process the refund claim.
HC held that the Revenue's refusal to process the petitioner's tax refund claim was unwarranted. The court found no valid basis for treating the revised return as defective, as no formal communication of defectiveness was issued. The TDS discrepancy alone cannot invalidate the return. The HC directed the Revenue to process the refund application, allowing the petitioner to file a rectification application based on Form 26AS. The assessment order under Section 153C does not prejudice the petitioner's right to claim the refund. The petition was disposed of with a binding direction to the Revenue to process the refund claim.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
