Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Interest on income-tax refunds under s.244A(1) and s.244A(1A) was held to be computable up to the actual date of refund payment, not merely up to the date of the effect-giving orders, since refunds were paid months later; consequently, the taxpayer was entitled to additional statutory interest for the intervening period on the refund amounts for the relevant assessment years. Separately, where s.244A(1A) interest had been determined but remained unpaid for an extended period, the taxpayer was held entitled to interest on such delayed payment of interest, payable in accordance with s.244A at 6% p.a. from the stipulated date until payment. - HC
Interest on income-tax refunds under s.244A(1) and s.244A(1A) was held to be computable up to the actual date of refund payment, not merely up to the date of the effect-giving orders, since refunds were paid months later; consequently, the taxpayer was entitled to additional statutory interest for the intervening period on the refund amounts for the relevant assessment years. Separately, where s.244A(1A) interest had been determined but remained unpaid for an extended period, the taxpayer was held entitled to interest on such delayed payment of interest, payable in accordance with s.244A at 6% p.a. from the stipulated date until payment. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
