Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
An actual user condition cannot be imposed on imports under a transferable post-export DFIA through a mere public notice; the scheme is distinct from advance authorisation and does not carry an inbuilt actual-user restriction for the transferee. The Tribunal's power to test the vires of statutory or subordinate legislation within its field is affirmed, and such a challenge is not excluded in a customs dispute. For expired DFIAs, where the licences remained unutilised because the benefit had been denied, Customs is to issue a factual certificate to DGFT so revalidation may be considered by the competent authority.
An actual user condition cannot be imposed on imports under a transferable post-export DFIA through a mere public notice; the scheme is distinct from advance authorisation and does not carry an inbuilt actual-user restriction for the transferee. The Tribunal's power to test the vires of statutory or subordinate legislation within its field is affirmed, and such a challenge is not excluded in a customs dispute. For expired DFIAs, where the licences remained unutilised because the benefit had been denied, Customs is to issue a factual certificate to DGFT so revalidation may be considered by the competent authority.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
