Whether deposit made during audit / investigation can be treated as pre-deposit and refund be allowed ?
TRT-2025-797

Issue Favourable to Tax Payer ?:- yes

Held - When any amount paid during the investigation, it is only a predeposit made by the appellant.On succeeding in the appeal, the predeposit mad.....

TRT-2025-817

Issue Favourable to Tax Payer ?:- yes

Held - The fact, that deposits were made [during the early hours of 17.02.2022] when the search had not concluded, would show that the payments wer.....

TRT-2025-712

Issue Favourable to Tax Payer ?:- no

Held - I find that it is not in dispute that when the amount was paid during investigation no formal protest was launched at the time of the said d.....

TRT-2025-270

Issue Favourable to Tax Payer ?:- no

Held -  The appellant had not deposited the amount towards the pre-deposit and in any view of the matter the Tribunal had even after setting a.....