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...
CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing SSI exemption but under Clause (IV) in para 2 of the SSI exemption notification, the utilisation is suspended during the period of enjoying the SSI exemption - CENVAT credit was rightly availed by the appellants
CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing SSI exemption but under Clause (IV) in para 2 of the SSI exemption notification, the utilisation is suspended during the period of enjoying the SSI exemption - CENVAT credit was rightly availed by the appellants
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