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 - nature of amount - as a condition of pre-deposit or in the nature of duty - The issue of unjust enrichment has to be dealt with before sanctioning of any refund, in any case.
Refund claim - unjust enrichment - nature of amount - as a condition of pre-deposit or in the nature of duty - The issue of unjust enrichment has to be dealt with before sanctioning of any refund, in any case.
Note: It is a system-generated summary and is for quick reference only.