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 unutilized Cenvat/Modvat Credit - The accumulation of Cenvat credit has not arisen because of exports but because of difference in rates of duty on inputs and the final products - refund cannot be allowed when the manufacturer or provider of output service avails of drawback or claimed rebate of duty - AT
Refund of unutilized Cenvat/Modvat Credit - The accumulation of Cenvat credit has not arisen because of exports but because of difference in rates of duty on inputs and the final products - refund cannot be allowed when the manufacturer or provider of output service avails of drawback or claimed rebate of duty - AT
Note: It is a system-generated summary and is for quick reference only.