Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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CESTAT allowed the appeal and directed refund of the duty and cess paid by the Appellant, holding Section 27(1)(b) of the Customs Act inapplicable where no export occurred despite filing of shipping bills; the sums paid in anticipation of export are refundable. The Tribunal awarded interest on the delayed refund from three months after filing the refund claim until actual realization, at 12% per annum. The appeal against the Revenue's rejection on time-bar grounds is dismissed and the refund claim is allowed with interest; appeal disposed.
CESTAT allowed the appeal and directed refund of the duty and cess paid by the Appellant, holding Section 27(1)(b) of the Customs Act inapplicable where no export occurred despite filing of shipping bills; the sums paid in anticipation of export are refundable. The Tribunal awarded interest on the delayed refund from three months after filing the refund claim until actual realization, at 12% per annum. The appeal against the Revenue's rejection on time-bar grounds is dismissed and the refund claim is allowed with interest; appeal disposed.
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