Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Cash refund under Section 142(9)(b) of the CGST Act was held not to be deniable merely because transitional credit was not carried forward in TRAN-1, since an assessee may opt for the more beneficial statutory route and claim refund instead of transition. On the alleged mismatch between ST-3 returns and supporting documents, the Tribunal found the documents reflected input service credit while the return mistakenly showed input credit; as the credit was admittedly availed and the error did not undermine entitlement or indicate mala fides, denial of refund was unjustified. The impugned order was set aside and the appeal was allowed. - CESTAT
Cash refund under Section 142(9)(b) of the CGST Act was held not to be deniable merely because transitional credit was not carried forward in TRAN-1, since an assessee may opt for the more beneficial statutory route and claim refund instead of transition. On the alleged mismatch between ST-3 returns and supporting documents, the Tribunal found the documents reflected input service credit while the return mistakenly showed input credit; as the credit was admittedly availed and the error did not undermine entitlement or indicate mala fides, denial of refund was unjustified. The impugned order was set aside and the appeal was allowed. - CESTAT
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