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...
Refund of Cenvat credit - export - department contended that appellant should have claimed refund of service tax instead of availing the Cenvat credit - two option having been extended to the assessee, it is his choice to avail any one such option. - AT
Refund of Cenvat credit - export - department contended that appellant should have claimed refund of service tax instead of availing the Cenvat credit - two option having been extended to the assessee, it is his choice to avail any one such option. - AT
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