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 adjudicated a GST refund claim involving services rendered by a foreign affiliate to a domestic related entity. The court referenced precedential judgments in Thales India Pvt. Ltd. and Metal One Corporation Pvt. Ltd., which addressed similar legal controversies regarding service valuation under CBIC Circular No. 210/4/2024. The Department conceded no challenge to the prior order, resulting in the court directing full refund processing of Rs. 8,99,61,147/- to be credited within two months. The petition was consequently disposed of, affirming the petitioner's entitlement to the claimed refund amount.
HC adjudicated a GST refund claim involving services rendered by a foreign affiliate to a domestic related entity. The court referenced precedential judgments in Thales India Pvt. Ltd. and Metal One Corporation Pvt. Ltd., which addressed similar legal controversies regarding service valuation under CBIC Circular No. 210/4/2024. The Department conceded no challenge to the prior order, resulting in the court directing full refund processing of Rs. 8,99,61,147/- to be credited within two months. The petition was consequently disposed of, affirming the petitioner's entitlement to the claimed refund amount.
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