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...
Utilization of CENVAT Credit - appellant utilize 20% of the same while carrying forward the balance 80%, under erstwhile Rule 6(3)(c) of CCR, even though they were providing both taxable as well as exempted services - after 1.4.2008 all service became taxable - appellants claim to the unutilised credit is correct on merits as existing Rule 6(3) of the Cenvat Credit Rules does not explicitly bar the utilization of the accumulated credit
Utilization of CENVAT Credit - appellant utilize 20% of the same while carrying forward the balance 80%, under erstwhile Rule 6(3)(c) of CCR, even though they were providing both taxable as well as exempted services - after 1.4.2008 all service became taxable - appellants claim to the unutilised credit is correct on merits as existing Rule 6(3) of the Cenvat Credit Rules does not explicitly bar the utilization of the accumulated credit
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
