Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Retention by the State of tax paid in excess or twice is inconsistent with the constitutional prohibition on taxation without legal authority; where a tax liability has been discharged, amounts deposited mistakenly or by double payment must be restituted. The administrative refusal to refund based solely on the statutory time limit for refund applications is inapplicable when retention would violate Article 265. Accordingly, a refund claim for tax paid under mistake cannot be denied exclusively by invoking the limitation provision, and the writ seeking restitution was allowed.
Retention by the State of tax paid in excess or twice is inconsistent with the constitutional prohibition on taxation without legal authority; where a tax liability has been discharged, amounts deposited mistakenly or by double payment must be restituted. The administrative refusal to refund based solely on the statutory time limit for refund applications is inapplicable when retention would violate Article 265. Accordingly, a refund claim for tax paid under mistake cannot be denied exclusively by invoking the limitation provision, and the writ seeking restitution was allowed.
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