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...
Quarterly refund claim - refund of cenvat credit - the relevant date for computing one year under Section 11B of the Central Excise Act, 1944 is to be determined by complying Rule 5 of CENVAT Credit Rules, 2004 and the assessee can file the refund claim for a quarter and the last day of the quarter has to be considered for determining the limitation in terms of Section 11B. - AT
Quarterly refund claim - refund of cenvat credit - the relevant date for computing one year under Section 11B of the Central Excise Act, 1944 is to be determined by complying Rule 5 of CENVAT Credit Rules, 2004 and the assessee can file the refund claim for a quarter and the last day of the quarter has to be considered for determining the limitation in terms of Section 11B. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
