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...
Cash refund of un-utilised credit balance - closure of factory - in case of closure of factory, the assessee should be allowed for cash refund of the un-utilised credit balance available in the books of account. - AT
Cash refund of un-utilised credit balance - closure of factory - in case of closure of factory, the assessee should be allowed for cash refund of the un-utilised credit balance available in the books of account. - AT
Note: It is a system-generated summary and is for quick reference only.