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...
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
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