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 of cenvat credit - the relevant date for the purpose of deciding the time limit for consideration of refund claim under Rule 5 of the Cenvat Credit Rules may be taken as the end of the quarter in which the FIRC is received in cases where the refund claims are filed on a quarterly basis.
Refund of cenvat credit - the relevant date for the purpose of deciding the time limit for consideration of refund claim under Rule 5 of the Cenvat Credit Rules may be taken as the end of the quarter in which the FIRC is received in cases where the refund claims are filed on a quarterly basis.
Note: It is a system-generated summary and is for quick reference only.