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...
Service Tax on Royalty - Brand Name - Nature of Service - Intellectual Property Rights Services or Not - There was not even a whisper about the services rendered in this regard by the appellant to M/s AICL - Therefore, confirmation of demand on the entire amount of royalty received was not sustainable in law. - AT
Service Tax on Royalty - Brand Name - Nature of Service - Intellectual Property Rights Services or Not - There was not even a whisper about the services rendered in this regard by the appellant to M/s AICL - Therefore, confirmation of demand on the entire amount of royalty received was not sustainable in law. - AT
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