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...
Multiple show cause notices for alleged wrongful input tax credit cannot duplicate tax demands arising from the same supplier transactions. The High Court treated the later notice and consequential order as unsustainable to the extent they covered seven suppliers already included in an earlier proceeding, and quashed the duplicated portion. Proceedings concerning two additional suppliers were preserved, with the taxpayer retaining the statutory appeal remedy against that part of the later order. The material therefore distinguishes impermissible duplication of liability from separate allegations involving suppliers not covered by the original notice.
Multiple show cause notices for alleged wrongful input tax credit cannot duplicate tax demands arising from the same supplier transactions. The High Court treated the later notice and consequential order as unsustainable to the extent they covered seven suppliers already included in an earlier proceeding, and quashed the duplicated portion. Proceedings concerning two additional suppliers were preserved, with the taxpayer retaining the statutory appeal remedy against that part of the later order. The material therefore distinguishes impermissible duplication of liability from separate allegations involving suppliers not covered by the original notice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
