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...
Classification under Section 65 (105)(zzzzj) - supply of tangible goods - Appellant cannot be held to be under the reverse charge mechanism in respect of vessels not located in India during the entire period of their use - AT
Classification under Section 65 (105)(zzzzj) - supply of tangible goods - Appellant cannot be held to be under the reverse charge mechanism in respect of vessels not located in India during the entire period of their use - AT
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