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...
Refund claim - unjust enrichment - Appellant has claimed the deduction of the amount claimed as refund by them as expense in his profit and loss account, i.e. as a deduction u/s 43B of the Income Tax Act, 1961 - The only possible way to pass the bar of Unjust Enrichment is that the disputed tax /duty is not expenses off in the accounts, but booked as ‘Receivables’ - refund not allowed.
Refund claim - unjust enrichment - Appellant has claimed the deduction of the amount claimed as refund by them as expense in his profit and loss account, i.e. as a deduction u/s 43B of the Income Tax Act, 1961 - The only possible way to pass the bar of Unjust Enrichment is that the disputed tax /duty is not expenses off in the accounts, but booked as ‘Receivables’ - refund not allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
