Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
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Adjustment of a refund against a disputed demand during pendency of statutory remedies was held unsustainable. Following coordinate Bench rulings, the HC quashed the refund adjustment, directed release of the refund with statutory interest, and restrained coercive recovery until the stay application is decided. The Court also requested expeditious disposal of the pending appeal before the CIT(A), and did not examine the merits of the underlying assessment dispute.
Adjustment of a refund against a disputed demand during pendency of statutory remedies was held unsustainable. Following coordinate Bench rulings, the HC quashed the refund adjustment, directed release of the refund with statutory interest, and restrained coercive recovery until the stay application is decided. The Court also requested expeditious disposal of the pending appeal before the CIT(A), and did not examine the merits of the underlying assessment dispute.
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