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...
Refund claim - duty paid at the time of import - Assesse filed a Refund Claim on the ground that the imported goods were exempt from payment of Additional Customs Duty - if an assessee fails to challenge an order of assessment issued by proper authorities, but resorts to file a refund claim for relief, then such approach would disturb the very scheme of the statute - AT
Refund claim - duty paid at the time of import - Assesse filed a Refund Claim on the ground that the imported goods were exempt from payment of Additional Customs Duty - if an assessee fails to challenge an order of assessment issued by proper authorities, but resorts to file a refund claim for relief, then such approach would disturb the very scheme of the statute - AT
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