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...
Whether the recredit/restoration, in the AED(GSI) credit account, of an amount equal to the BED paid by the assessee in 36 instalments was legally sustainable - Whether the utilization of an amount from the AED(GSI) credit so restored for payment of AED(GSI) on DNTCF manufactured and captively consumed in the manufacture of tyres was legally sustainable - Held Yes - AT
Whether the recredit/restoration, in the AED(GSI) credit account, of an amount equal to the BED paid by the assessee in 36 instalments was legally sustainable - Whether the utilization of an amount from the AED(GSI) credit so restored for payment of AED(GSI) on DNTCF manufactured and captively consumed in the manufacture of tyres was legally sustainable - Held Yes - AT
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