Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Refund of redemption fine paid only because of an unlawful departmental insistence was held allowable, as the Tribunal found that payment was not made under SVLDRS itself but was extracted as a precondition for processing the declaration. Relying on Gujarat High Court authority, the Tribunal held that such a demand was legally untenable and that the amount could not be denied refund on the footing that it formed part of the scheme payment. The sum was treated as a pre-deposit-like payment, and the bar of unjust enrichment did not apply once the claim was otherwise justified. The rejection orders were set aside and consequential relief granted.
Refund of redemption fine paid only because of an unlawful departmental insistence was held allowable, as the Tribunal found that payment was not made under SVLDRS itself but was extracted as a precondition for processing the declaration. Relying on Gujarat High Court authority, the Tribunal held that such a demand was legally untenable and that the amount could not be denied refund on the footing that it formed part of the scheme payment. The sum was treated as a pre-deposit-like payment, and the bar of unjust enrichment did not apply once the claim was otherwise justified. The rejection orders were set aside and consequential relief granted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
