https://www.taxtmi.com/caselaws?id=384227 A beneficial composition scheme could not be denied merely because assessment had already been completed, where the scheme text expressly covered eligible claims even during pending appeal proceedings and did not exclude concluded assessments. The authority was not permitted to add an unstated restriction to the scheme. The benefit also could not be refused on the ground that some tax deposits were made after the original scheme period, because the scheme was later extended retrospectively and its coverage had to be read in light of that extension. The rejection was therefore set aside and the scheme benefit directed to be granted for the relevant years. en-us Wed, 24 Jul 2019 00:00:00 +0530 Fri, 09 Aug 2019 07:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384227 A beneficial composition scheme could not be denied merely because assessment had already been completed, where the scheme text expressly covered eligible claims even during pending appeal proceedings and did not exclude concluded assessments. The authority was not permitted to add an unstated restriction to the scheme. The benefit also could not be refused on the ground that some tax deposits were made after the original scheme period, because the scheme was later extended retrospectively and its coverage had to be read in light of that extension. The rejection was therefore set aside and the scheme benefit directed to be granted for the relevant years. Case-Laws VAT and Sales Tax Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384227