Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Refund of a statutory pre-deposit made for filing an appeal under Section 107(6) was held not to be governed by Section 54, because such deposit does not assume the character of tax and falls within "any other amount" under Rule 89. The Court, following State of Jharkhand v. M/s. BLA Infrastructure Private Limited, found that reliance on Section 54, a restrictive reading of Rule 89, and Section 56 to deny refund was misplaced, and the claim could not be rejected as time-barred or otherwise non-maintainable on that basis. It also held that withholding refund on the basis of a supposed pending SFIO investigation was unsustainable once it was shown that no investigation was pending.
Refund of a statutory pre-deposit made for filing an appeal under Section 107(6) was held not to be governed by Section 54, because such deposit does not assume the character of tax and falls within "any other amount" under Rule 89. The Court, following State of Jharkhand v. M/s. BLA Infrastructure Private Limited, found that reliance on Section 54, a restrictive reading of Rule 89, and Section 56 to deny refund was misplaced, and the claim could not be rejected as time-barred or otherwise non-maintainable on that basis. It also held that withholding refund on the basis of a supposed pending SFIO investigation was unsustainable once it was shown that no investigation was pending.
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