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 of Customs duty - principle of unjust enrichment - as per Certificate issued by the CA in favour of the respondent/Assessee to the effect that the amount of refund due has not been taken into account while arriving at the cost of services provided to the customers and therefore, the incidence of duty in question has never been passed on to the customers - refund will not result in any unjust enrichment - duly allowable
Refund of Customs duty - principle of unjust enrichment - as per Certificate issued by the CA in favour of the respondent/Assessee to the effect that the amount of refund due has not been taken into account while arriving at the cost of services provided to the customers and therefore, the incidence of duty in question has never been passed on to the customers - refund will not result in any unjust enrichment - duly allowable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
