Refund claim - Principles of unjust enrichment - only by way of ...

Unjust Enrichment: Reflecting Service Tax in Accounts Doesn't Mean Passing Burden to Customers. Taxpayer Can Adjust Capital Account.

February 1, 2023

Case Laws Service Tax AT

Refund claim - Principles of unjust enrichment - only by way of bit in profit and loss account, it does not amount to passing of the burden to a third person or the customer indirectly. An assessee is always at liberty to right back the expenditure debited in profit and loss account by way of adjustment in their capital account. - AT

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Refund claim - Principles of unjust enrichment - only by way of ...

Unjust Enrichment: Reflecting Service Tax in Accounts Doesn't Mean Passing Burden to Customers. Taxpayer Can Adjust Capital Account.

February 1, 2023

Case Laws Service Tax AT

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