Tax Guru53m
Rejection of refund of service tax by invoking section 142(8) of CGST Act not justified: CESTAT Chennai
CESTAT Chennai held that denial of refund claim related to cenvat credit of service tax under RCM by invoking provisions of ...
Tax Guru55m
Rule 2BBB of the Income Tax Rules is effective prospectively from AY 2015-16: ITAT Ahmedabad
ITAT Ahmedabad held that Rule 2BBB of the Income Tax Rules, 1962 was introduced only from AY 2015-16 and the same is not applicable for AY 2014-15. Thus denial of exemption u/s. 10 (23C) (iiiab) of ...