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...
ITC - transitional arrangements for input tax credit - Once it is admitted that credit was available to the petitioner on the date of switch over from VAT regime to GST regime and once it is admitted that the petitioner may be entitled to make a claim for this credit in other modes - Revenue ought to have given a purposive interpretation to Section 140 of the Act r.w.s 16 to 21 of the Telangana GST Act 2017
ITC - transitional arrangements for input tax credit - Once it is admitted that credit was available to the petitioner on the date of switch over from VAT regime to GST regime and once it is admitted that the petitioner may be entitled to make a claim for this credit in other modes - Revenue ought to have given a purposive interpretation to Section 140 of the Act r.w.s 16 to 21 of the Telangana GST Act 2017
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TaxTMI 
TaxTMI 
