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...
Claim of refund of service tax paid earlier but later services were not provided by the appellants - refund allowed even though not shown as receivable in the balance sheet of the appellant. - AT
Claim of refund of service tax paid earlier but later services were not provided by the appellants - refund allowed even though not shown as receivable in the balance sheet of the appellant. - AT
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