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...
Penalty u/s 76 - there is no distinction between habitual and one time offenders u/s 73(3) - penalty u/s 76 is not imposable when the service tax liability alongwith interest is discharged before issuance of show cause notice. - AT
Penalty u/s 76 - there is no distinction between habitual and one time offenders u/s 73(3) - penalty u/s 76 is not imposable when the service tax liability alongwith interest is discharged before issuance of show cause notice. - AT
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