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...
Classification of services under C&FA or under storage and warehouse - Section 65A(2)(b) - Storage of frozen goods in cold storage is an inseparable part of assessee’s activity of clearing & Forwarding operation - Therefore essential character of service is C&FA service and therefore service is classifiable under C&FA service. - AT
Classification of services under C&FA or under storage and warehouse - Section 65A(2)(b) - Storage of frozen goods in cold storage is an inseparable part of assessee’s activity of clearing & Forwarding operation - Therefore essential character of service is C&FA service and therefore service is classifiable under C&FA service. - AT
Note: It is a system-generated summary and is for quick reference only.