Assessee-trust registered under Sections 12A and 80G had filed its return of income for (AY) 2017-18 declaring nil income. The return was processed under Section 143(1), and the case was selected for ...

Madras High Court allows Urjita Electronics, an SEZ unit, to claim GST refund on supplies where suppliers erroneously paid tax, emphasizing SEZ Act's overriding effect and avoiding dual ...