The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund due to a proprietary concern cannot be adjusted or appropriated towards the demand raised on another entity of which the proprietor is a partner. The Tribunal further clarified that both the proprietary concern and a partnership Firm, […]
The post Refund due to a Proprietary Concern can’t be adjusted towards Demand of another Entity of which Proprietor is a Partner: CESTAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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