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...
Denial of refund claim - Unjust enrichment - The sole contention of the appellant was that they had deposited the duty under protest and that they had not passed on the sale duty to its customers - The fact, that the sale price remained constant does not lead to a conclusion that the duty has not been recovered from the customers - refund denied - HC
Denial of refund claim - Unjust enrichment - The sole contention of the appellant was that they had deposited the duty under protest and that they had not passed on the sale duty to its customers - The fact, that the sale price remained constant does not lead to a conclusion that the duty has not been recovered from the customers - refund denied - HC
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