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