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TR Vol-187 Issue-2, 12-Sep-2022
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INCOME TAX : NEWS YOU CAN USE - Tax Collection : Direct tax collections may exceed budget targets, CBDT chief says 2 >>   
INCOME TAX : STATUTES - Income Tax Department Conducts Searches on a Prominent Transmission Tower Manufacturing Group in West Bengal—Press Release, dtd. 1-9-2022 4 >>   
INCOME TAX : STATUTES - Income Tax (29th Amendment) Rules, 2022—Amendment in Rule 114BB—Notification No. 105/2022, dtd. 1-9-2022 [F. No. 370142/38/2022-TPL-Part-I] 4 >>   
INCOME TAX : SUBSCRIBER’S QUERIES - Income—Chargeability—Surrender value of Insurance Policy 6 >>   
INCOME TAX : ARTICLES - Taxability of Money Received by Individual from HUF—CA. MANOJ GUPTA 9 >>   
INCOME TAX : ARTICLES - Restriction on Powers of Principal Commissioner or Commissioner While Granting Renewal of Registration Under New Procedure—CA. NISHA BHANDARI 20 >>   
INCOME TAX : ARTICLES - Whether Forex Gain/Loss on Receivable Forms Part of the International Transaction?—AKHILESH KUMAR SAH 26 >>   
INCOME TAX : CASE LAW DIGESTS - ACIT v. West Wing Infra Projects (2022) 187 TR (A) 183 (Ahd-Trib) : 2022 TaxPub(DT) 1448 (Ahd-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Ajababhai Anadabhai Patel v. ITO (2022) 187 TR (A) 193 (Ahd-Trib) : 2022 TaxPub(DT) 1162 (Ahd-Trib) 77 >>   
INCOME TAX : CASE LAW DIGESTS - Allamprabhu Credit Co-operative Society Ltd. v. ITO (2022) 187 TR (A) 186 (Bang-Trib) : 2022 TaxPub(DT) 486 (Bang-Trib) 71 >>   
INCOME TAX : CASE LAW DIGESTS - Amar Chand Garg v. ACIT (2022) 187 TR (A) 150 (Del-Trib) : 2022 TaxPub(DT) 1724 (Del-Trib) 35 >>   
INCOME TAX : CASE LAW DIGESTS - Amar Coach Builders v. The Centralized Processing Centre/ACIT (2022) 187 TR (A) 154 (Amritsar-Trib) : 2022 TaxPub(DT) 975 (Asr-Trib) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Amroli Vibhag Vividh Karyakari Sahakari Mandli Ltd. V. Asstt. CIT (2022) 187 TR (A) 173 (Surat-Trib) : 2022 TaxPub(DT) 537 (Surat Bench) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Arjun Murthy Ranga v. Pr. CIT (2022) 187 TR (A) 208 (Bang-Trib) : 2022 TaxPub(DT) 1308 (Bang-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Asaria Lalji Vador v. Office of Pr. CIT (2022) 187 TR (A) 209 (Mum-Trib) : 2022 TaxPub(DT) 747 (Mum-Trib) 93 >>   
INCOME TAX : CASE LAW DIGESTS - Asia Seed India (P) Ltd. v. Asstt. DIT (2022) 187 TR (A) 167 (Bang-Trib) : 2022 TaxPub(DT) 1309 (Bang-Trib) 51 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. D.A. Jhaveri (2022) 187 TR (A) 216 (Mum-Trib) : 2022 TaxPub(DT) 1390 (Mum-Trib) 100 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Eastern Coalfields Ltd. (2022) 187 TR (A) 204 (Kol-Trib) : 2022 TaxPub(DT) 1394 (Kol-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Grishmaben M. Solanki (2022) 187 TR (A) 201 (Ahd-Trib) : 2022 TaxPub(DT) 1398 (Ahd-Trib) 86 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. N S Software (2022) 187 TR (A) 183 (Del-Trib) : 2022 TaxPub(DT) 792 (Del-Trib) 67 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Naran Lala (P) Ltd. (2022) 187 TR (A) 189 (Surat-Trib) : 2022 TaxPub(DT) 1637 (Srt-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. NTPC Tamilnadu Energy Co. Ltd. (2022) 187 TR (A) 169 (Del-Trib) : 2022 TaxPub(DT) 1640 (Del-Trib) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Rajesh Ballabh (2022) 187 TR (A) 168 (Dehra-Trib) : 2022 TaxPub(DT) 996 (Dehradun Bench) 53 >>   
INCOME TAX : CASE LAW DIGESTS - Asstt. CIT v. Sharthak Real Built (P) Ltd. (2022) 187 TR (A) 181 (Ind-Trib) : 2022 TaxPub(DT) 874 (Ind-Trib) 66 >>   
INCOME TAX : CASE LAW DIGESTS - Automark Industries (India) (P) Ltd. v. Pr. CIT (2022) 187 TR (A) 210 (Nag-Trib) : 2022 TaxPub(DT) 1014 (Nag-Trib) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Bajaj Sons Ltd. v. Dy. CIT (2022) 187 TR (A) 185 (Chd-Trib) : 2022 TaxPub(DT) 2341 (Chd-Trib) 69 >>   
INCOME TAX : CASE LAW DIGESTS - Bajrang Alloys Ltd. v. Dy. CIT (2022) 187 TR (A) 149 (Rpr-Trib) : 2022 TaxPub(DT) 1669 (Raipur-Trib) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Balram Dahiya v. ITO (2022) 187 TR (A) 177 (Del-Trib) : 2022 TaxPub(DT) 1222 (Del-Trib) 62 >>   
INCOME TAX : CASE LAW DIGESTS - Begani Dyeing Mills (P) Ltd. v. Pr. CIT (2022) 187 TR (A) 211 (Surat-Trib) : 2022 TaxPub(DT) 987 (Surat Bench) 95 >>   
INCOME TAX : CASE LAW DIGESTS - Bhuvnesh Kumar Kabra v. Dy. CIT/Asstt. CIT (2022) 187 TR (A) 156 (Ind-Trib) : 2022 TaxPub(DT) 985 (Ind-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - Cogwheel Facility Management (P). Ltd. v. DCIT (2022) 187 TR (A) 161 (Del-Trib) : 2022 TaxPub(DT) 1389 (Del-Trib) 45 >>   
INCOME TAX : CASE LAW DIGESTS - Deesa Mercantile Co-operative Society Ltd. v. Asstt. CIT (2022) 187 TR (A) 187 (Ahd-Trib) : 2022 TaxPub(DT) 1519 (All-Trib) 72 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. BPL Ltd. (2022) 187 TR (A) 174 (Bang-Trib) : 2022 TaxPub(DT) 1728 (Bang-Trib) 58 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. CLSA Ltd. (2022) 187 TR (A) 214 (Mum-Trib) : 2022 TaxPub(DT) 2453 (Mum-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Padmini Products (P) Ltd. (2022) 187 TR (A) 206 (SC) : 2022 TaxPub(DT) 802 (SC) : (2021) 283 Taxman 177 (SC) 91 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Ram Gopal Sarraf (2022) 187 TR (A) 200 (Del-Trib) : 2022 TaxPub(DT) 764 (Jp-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Shree Ratna Mangal Jewels (P) Ltd. (2022) 187 TR (A) 179 (Mum-Trib) : 2022 TaxPub(DT) 1668 (Mum-Trib) 64 >>   
INCOME TAX : CASE LAW DIGESTS - Dy. CIT v. Vodafone Idea Ltd. (2022) 187 TR (A) 201 (Mum-Trib) : 2022 TaxPub(DT) 497 (Mum-Trib) 85 >>   
INCOME TAX : CASE LAW DIGESTS - Electrical India v. Asstt. DIT (2022) 187 TR (A) 156 (Chen-Trib) : 2022 TaxPub(DT) 2771 (Chenn-Trib) 41 >>   
INCOME TAX : CASE LAW DIGESTS - Estaff Connect (P) Ltd. v. Commissioner (Appeals) (2022) 187 TR (A) 160 (Jp-Trib) : 2022 TaxPub(DT) 559 (Jp-Trib) 45 >>   
INCOME TAX : CASE LAW DIGESTS - Fakruddin Ali Ahmed v. ITO (2022) 187 TR (A) 178 (Del-Trib) : 2022 TaxPub(DT) 388 (Del-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Ganesh Balkrishna Bende v. ITO (2022) 187 TR (A) 179 (Pune-Trib) : 2022 TaxPub(DT) 1168 (Pune-Trib) 63 >>   
INCOME TAX : CASE LAW DIGESTS - Gopal Das Estates & Housing (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 150 (Del-Trib) : 2022 TaxPub(DT) 1273 (Del-Trib) 34 >>   
INCOME TAX : CASE LAW DIGESTS - Green Orchard Farm Houses v. Dy. CIT (2022) 187 TR (A) 188 (Bag-Trib) : 2022 TaxPub(DT) 946 (Bang-Trib) 73 >>   
INCOME TAX : CASE LAW DIGESTS - Hawk Security Services (P) Ltd. v. Asstt. CIT (2022) 187 TR (A) 155 (Hyd-Trib) : 2022 TaxPub(DT) 935 (Hyd-Trib) 40 >>   
INCOME TAX : CASE LAW DIGESTS - HDFC Bank Ltd. v. Asstt. CIT (2022) 187 TR (A) 196 (Bom-HC) : 2022 TaxPub(DT) 1575 (Bom-HC) 82 >>   
INCOME TAX : CASE LAW DIGESTS - ITO v. Uttrakhand Poorv Sainik Kalyan Nigam Ltd. (2022) 187 TR (A) 214 (Dehradun-Trib) : 2022 TaxPub(DT) 2512 (Dehradun-Trib) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Jumbo Techno Services Ltd. v. Asstt. CIT (2022) 187 TR (A) 212 (Mum-Trib) : 2022 TaxPub(DT) 1223 (Mum-Trib) 97 >>   
INCOME TAX : CASE LAW DIGESTS - K 553, V. Thutharipalayam Primary Agricultural Cooperative Credit Society Ltd. v. CIT(A) (2022) 187 TR (A) 146 (Mad-HC) : 2022 TaxPub(DT) 1797 (Mad-HC) 30 >>   
INCOME TAX : CASE LAW DIGESTS - K. Dhanasekharan v. Dy. CIT (2022) 187 TR (A) 172 (Chen-Trib) : 2022 TaxPub(DT) 1404 (Chenn-Trib) 57 >>   
INCOME TAX : CASE LAW DIGESTS - K.M. Sugar Mills Ltd. v. Pr. CIT & Ors. (2022) 187 TR (A) 193 (All-HC) : 2022 TaxPub(DT) 1912 (All-HC) 78 >>   
INCOME TAX : CASE LAW DIGESTS - Kurz India (P) Ltd. v. Pr. CIT (2022) 187 TR (A) 194 (Del-Trib) : 2022 TaxPub(DT) 1714 (Del-HC) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Lanshree Products & Services Ltd. v. Dy. CIT (2022) 187 TR (A) 158 (Kol-Trib) : 2022 TaxPub(DT) 576 (Kol-Trib) 42 >>   
INCOME TAX : CASE LAW DIGESTS - Leitwind Shriram Manufacturing Ltd. v. Dy. CIT (2022) 187 TR (A) 152 (Chenn-Trib) : 2022 TaxPub(DT) 1409 (Chenn-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Looms India Patner v. ITO (2022) 187 TR (A) 213 (Mum-Trib) : 2022 TaxPub(DT) 945 (Mum-Trib) 98 >>   
INCOME TAX : CASE LAW DIGESTS - Magellan Teleservices v. Asstt. DIT (2022) 187 TR (A) 153 (Chd-Trib) : 2022 TaxPub(DT) 1411 (Chd-Trib) 38 >>   
INCOME TAX : CASE LAW DIGESTS - Mahanagar Telephone Nigam Ltd. v. Dy. CIT (2022) 187 TR (A) 215 (Del-Trib) : 2022 TaxPub(DT) 1412 (Del-Trib) 99 >>   
INCOME TAX : CASE LAW DIGESTS - Manchi Vyavasaya Seva Sahakari Sangha v. ITO (2022) 187 TR (A) 185 (Bang-Trib) : 2022 TaxPub(DT) 1626 (Bang-Trib) 70 >>   
INCOME TAX : CASE LAW DIGESTS - Metharam Pinjani v. Income Tax Department (2022) 187 TR (A) 191 (MP-HC) : 2022 TaxPub(DT) 1492 (MP-HC) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Methods (India) (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 166 (Bang-Trib) : 2022 TaxPub(DT) 1269 (Bang-Trib) 51 >>   
INCOME TAX : CASE LAW DIGESTS - Mosaic India (P) Ltd. v. Pr. CIT (2022) 187 TR (A) 145 (Del-HC) : 2022 TaxPub(DT) 1721 (Del-HC) : (2022) 441 ITR 404 (Del) 30 >>   
INCOME TAX : CASE LAW DIGESTS - Murlidhar Hassani v. Dy. CIT (2022) 187 TR (A) 157 (JP-Trib) : 2022 TaxPub(DT) 1421 (Jp-Trib) 42 >>   
INCOME TAX : CASE LAW DIGESTS - N.R. Kumaraswamy v. Asstt. DIT (2022) 187 TR (A) 167 (Bang-Trib) : 2022 TaxPub(DT) 1787 (Bang-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Narendrakumar A. Baldota & Ors. v. Dy. CIT & Ors. (2022) 187 TR (A) 195 (Bom-HC) : 2022 TaxPub(DT) 1932 (Bom-HC) 80 >>   
INCOME TAX : CASE LAW DIGESTS - Nico Controls (P) Ltd. v. CIT (E) (2022) 187 TR (A) 207 (Mum-Trib) : 2022 TaxPub(DT) 1937 (Mum-Trib) 92 >>   
INCOME TAX : CASE LAW DIGESTS - Ocean Park Multitech Ltd. v. Dy. CIT (2022) 187 TR (A) 168 (Hyd-Trib) : 2022 TaxPub(DT) 790 (Hyd-Trib) 52 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Bajaj Herbals (P) Ltd. (2022) 187 TR (A) 206 (Guj-HC) : 2022 TaxPub(DT) 2442 (Guj-HC) 90 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Chemplast Sanmar Ltd. (2022) 187 TR (A) 147 (Mad-HC) : 2022 TaxPub(DT) 1041 (Mad-HC) 31 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Gaurav Arora (2022) 187 TR (A) 199 (Del-HC) : 2022 TaxPub(DT) 2079 (Del-HC) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Pr. CIT v. Inland Road Transport Ltd. (2022) 187 TR (A) 205 (Cal-HC) : 2022 TaxPub(DT) 1579 (Cal-HC) 89 >>   
INCOME TAX : CASE LAW DIGESTS - Puli Ashok Reddy v. Pr. CIT (2022) 187 TR (A) 211 (Hyd-Trib) : 2022 TaxPub(DT) 2845 (Hyd-Trib) 96 >>   
INCOME TAX : CASE LAW DIGESTS - Rajeshbhai Gijubhai Patel v. Dy. CIT (2022) 187 TR (A) 176 (Surat-Trib) : 2022 TaxPub(DT) 518 (Surat Bench) 61 >>   
INCOME TAX : CASE LAW DIGESTS - Ramavtar Mandavewala v. Dy. CIT (2022) 187 TR (A) 199 (Mum-Trib) : 2022 TaxPub(DT) 789 (Mum-Trib) 84 >>   
INCOME TAX : CASE LAW DIGESTS - Ranjitsinh K. Rathod v. ITO (2022) 187 TR (A) 195 (Ahd-Trib) : 2022 TaxPub(DT) 1182 (Ahd-Trib) 79 >>   
INCOME TAX : CASE LAW DIGESTS - Reliance Eminent Trading & Commercial (P) Ltd. v. Pr. CIT (2022) 187 TR (A) 203 (Rjk-Trib) : 2022 TaxPub(DT) 2485 (Rkt-Trib) 88 >>   
INCOME TAX : CASE LAW DIGESTS - S. Sribala v. ITO (2022) 187 TR (A) 146 (Chen-Trib) : 2022 TaxPub(DT) 2961 (Chenn-Trib) 31 >>   
INCOME TAX : CASE LAW DIGESTS - Sairam Engineering Services (India) (P) Ltd. v. Asstt. CIT (2022) 187 TR (A) 154 (Visakha-Trib) : 2022 TaxPub(DT) 1660 (Visakha Trib) 39 >>   
INCOME TAX : CASE LAW DIGESTS - Sanjay Agrawal v. Pr. CIT (2022) 187 TR (A) 198 (Chhattisgarh-HC) : 2022 TaxPub(DT) 460 (Chhatt-HC) 83 >>   
INCOME TAX : CASE LAW DIGESTS - Saraswati Dynamics (P). Ltd. v. ACIT (2022) 187 TR (A) 184 (Del-Trib) : 2022 TaxPub(DT) 2490 (Del-Trib) 68 >>   
INCOME TAX : CASE LAW DIGESTS - Shalimar Agarbatti Company v. Asstt. CIT (2022) 187 TR (A) 159 (Bag-Trib) : 2022 TaxPub(DT) 390 (Bang-Trib) 44 >>   
INCOME TAX : CASE LAW DIGESTS - Shankar Commodities (P) Ltd. v. ITO (2022) 187 TR (A) 192 (Surat-Trib) : 2022 TaxPub(DT) 564 (Surat Bench) 76 >>   
INCOME TAX : CASE LAW DIGESTS - Shree Ganesh Knitters v. Dy. CIT (2022) 187 TR (A) 165 (Asr-Trib) : 2022 TaxPub(DT) 1507 (Asr-Trib) 50 >>   
INCOME TAX : CASE LAW DIGESTS - Shubh Enterprise v. Pr. CIT (2022) 187 TR (A) 209 (Surat-Trib) : 2022 TaxPub(DT) 500 (Surat Bench) 94 >>   
INCOME TAX : CASE LAW DIGESTS - Sling Media (P) Ltd. v. Dy. CIT (2022) 187 TR (A) 151 (Bang-Trib) : 2022 TaxPub(DT) 401 (Bang-Trib) : (2022) 194 ITD 1 (Bang-Trib) 36 >>   
INCOME TAX : CASE LAW DIGESTS - Souvenir Developers (I) (P) Ltd. v. UOI (2022) 187 TR (A) 175 (Bom-HC) : 2022 TaxPub(DT) 3211 (Bom-HC) : (2022) 444 ITR 167 (Bom) 59 >>   
INCOME TAX : CASE LAW DIGESTS - Srikaram Prescience (P) Ltd. v. ITO (2022) 187 TR (A) 147 (Del-Trib) : 2022 TaxPub(DT) 3117 (Del-Trib) 32 >>   
INCOME TAX : CASE LAW DIGESTS - Srinivas Achar Mohankumar v. ITO (2022) 187 TR (A) 164 (Bag-Trib) : 2022 TaxPub(DT) 384 (Bang-Trib) : (2022) 193 ITD 427 (Bang-Trib) 49 >>   
INCOME TAX : CASE LAW DIGESTS - Star Logistics (P) Ltd. v. ITO (2022) 187 TR (A) 153 (Chen-Trib) : 2022 TaxPub(DT) 1201 (Chenn-Trib) 37 >>   
INCOME TAX : CASE LAW DIGESTS - Sterling Investment Corpn. (P) Ltd. v. CIT (2022) 187 TR (A) 203 (Mum-Trib) : 2022 TaxPub(DT) 2388 (Mum-Trib) 87 >>   
INCOME TAX : CASE LAW DIGESTS - Surat Mahila Club v. Dy. CIT (2022) 187 TR (A) 148 (Surat-Trib) : 2022 TaxPub(DT) 1470 (Srt-Trib) 33 >>   
INCOME TAX : CASE LAW DIGESTS - Systematic Enterprises v. ITO (2022) 187 TR (A) 162 (Visakhapatnam-Trib) : 2022 TaxPub(DT) 1436 (Visakha Trib) 46 >>   
INCOME TAX : CASE LAW DIGESTS - Tej Pal Gupta v. DCIT (2022) 187 TR (A) 163 (Chd-Trib) : 2022 TaxPub(DT) 2035 (Chd-Trib) 48 >>   
INCOME TAX : CASE LAW DIGESTS - Vishal Ashwin Patel v. Asstt. CIT (2022) 187 TR (A) 145 (SC) : 2022 TaxPub(DT) 2162 (SC) 29 >>   
INCOME TAX : CASE LAW DIGESTS - Wintech Developers (P) Ltd. v. ITO (2022) 187 TR (A) 158 (Jp-Trib) : 2022 TaxPub(DT) 541 (Jp-Trib) 43 >>   
INCOME TAX : CASE LAW DIGESTS - Wuhan Research Institute of Post & Telecommunication India Project Office v. Asstt. DIT (2022) 187 TR (A) 170 (Del-Trib) : 2022 TaxPub(DT) 2695 (Del-Trib) 54 >>   
INCOME TAX : CASE LAW DIGESTS - Yeruva Prasad v. Asstt./Dy. CIT (2022) 187 TR (A) 162 (Bang-Trib) : 2022 TaxPub(DT) 1793 (Bang-Trib) 47 >>   
INCOME TAX : CASE LAW DIGESTS - Zahir Ahmad v. ITO (2022) 187 TR (A) 177 (Del-Trib) : 2022 TaxPub(DT) 1679 (Del-Trib) 61 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST revenue crosses Rs. 1.40-lakh crore 102 >>   
CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : GST officers can launch prosecution in cases of over Rs 5 cr tax evasion 103 >>   
CORPORATE LAWS & GST : STATUTES - Guidelines for Arrest and Bail in Relation to Offences Punishable Under The CGST Act, 2017, Regarding—Instruction No. 02/2022-23 [GST-Investigation], dtd. 17-8-2022 [F.N. GST/INV/Instructions/2021-22] 104 >>   
CORPORATE LAWS & GST : STATUTES - Guidelines on Issuance of Summons Under Section 70 of The Central Goods & Services Tax Act, 2017, Reg.—Instruction No. 03/2022-23 (GST-Investigation), dtd. 17-8-2022 [F.No. GST/INV/Instructions/21-22] 108 >>   
CORPORATE LAWS & GST : ARTICLES - Registration of Supplier Cancelled With Retrospective Effect—Validity of Denial of Input Tax Credit to Purchaser—CA. SATYADEV PUROHIT 110 >>   
CORPORATE LAWS & GST : ARTICLES - Export of Goods Having Nil Rate of Duty—No Bar on Refund Under Inverted Duty Structure—Narendra Kumar 113 >>   
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