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...
Penalty under Rule 15(2) of CENVAT Credit Rules - credit has been reversed when the audit pointed out the same – it cannot be said that there was suppression of fact or misdeclaration with intent to evade duty - AT
Penalty under Rule 15(2) of CENVAT Credit Rules - credit has been reversed when the audit pointed out the same – it cannot be said that there was suppression of fact or misdeclaration with intent to evade duty - AT
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