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...
Interest on wrong availiment of cenvat credit - The word ‘OR’ found in Rule 14 cannot be read as ‘AND’. - The assessee’s contention that they did not utilize this credit towards payment of duty cannot be accepted - AT
Interest on wrong availiment of cenvat credit - The word ‘OR’ found in Rule 14 cannot be read as ‘AND’. - The assessee’s contention that they did not utilize this credit towards payment of duty cannot be accepted - AT
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