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...
Valuation - extended period of limitation - department could very well have appointed Cost Accountant as provided in the Central Excise Act, 1944 to ascertain whether the price adopted by them was correct or not. That was not done and instead, the instant SCN was issued, applying dubious method - appellant will succeed both on the grounds of revenue-neutrality as well as on limitation
Valuation - extended period of limitation - department could very well have appointed Cost Accountant as provided in the Central Excise Act, 1944 to ascertain whether the price adopted by them was correct or not. That was not done and instead, the instant SCN was issued, applying dubious method - appellant will succeed both on the grounds of revenue-neutrality as well as on limitation
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
