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...
Import of goods against advance license - DTA clearance of finished goods - respondent has first exported the goods. Against the said export, the respondent obtained advance license for import the raw material duty-free - demand set aside - AT
Import of goods against advance license - DTA clearance of finished goods - respondent has first exported the goods. Against the said export, the respondent obtained advance license for import the raw material duty-free - demand set aside - AT
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