Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
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A refund claim for an amount already adjusted against a disputed tax demand was not entertained while the related assessment appeal remained pending. The High Court noted that the assessee had itself treated the adjustment as payment or set-off against outstanding liability and had relied on that position to obtain a stay of demand. In those circumstances, it was not appropriate to seek refund in writ proceedings before the appellate dispute was decided. The prayer for refund was declined at that stage, with liberty to revive the claim after disposal of the appeal, and the pending appeal was directed to be decided expeditiously.
A refund claim for an amount already adjusted against a disputed tax demand was not entertained while the related assessment appeal remained pending. The High Court noted that the assessee had itself treated the adjustment as payment or set-off against outstanding liability and had relied on that position to obtain a stay of demand. In those circumstances, it was not appropriate to seek refund in writ proceedings before the appellate dispute was decided. The prayer for refund was declined at that stage, with liberty to revive the claim after disposal of the appeal, and the pending appeal was directed to be decided expeditiously.
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