Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Refund claim - amount of pre-deposit debited from cenvat credit - For a settled issue pursuant to Order-in-Appeal which is not further challenged in appeal before Higher Court, the issue cannot be reopened by issue of a fresh show cause notice.
Refund claim - amount of pre-deposit debited from cenvat credit - For a settled issue pursuant to Order-in-Appeal which is not further challenged in appeal before Higher Court, the issue cannot be reopened by issue of a fresh show cause notice.
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