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...
Clandestine manufacture - No doubt the outcome of cross examination has to be given due importance but keeping in view the overall facts and circumstances of the case including the fact of alleged excess and shortages detected at the time of visit of officers, and the fact of deposit of duty, has to be taken into consideration which lead only to one and one fact of clandestine removal of the appellants final product - AT
Clandestine manufacture - No doubt the outcome of cross examination has to be given due importance but keeping in view the overall facts and circumstances of the case including the fact of alleged excess and shortages detected at the time of visit of officers, and the fact of deposit of duty, has to be taken into consideration which lead only to one and one fact of clandestine removal of the appellants final product - AT
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