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...
Cash Refund of unutilized CENVAT credit of 100% EOU - goods cleared to other EOU - export goods means only those goods which are to be taken out of India to a place outside India - with the insertion of Clause (1A) in Explanation 1 of Rule 5 of CCR cash refund is not permissible, however, the appellants are entitled to take the re-credit of the CENVAT and same will not lapse as per Section 142 of the CGST Act, 2017
Cash Refund of unutilized CENVAT credit of 100% EOU - goods cleared to other EOU - export goods means only those goods which are to be taken out of India to a place outside India - with the insertion of Clause (1A) in Explanation 1 of Rule 5 of CCR cash refund is not permissible, however, the appellants are entitled to take the re-credit of the CENVAT and same will not lapse as per Section 142 of the CGST Act, 2017
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TaxTMI 
TaxTMI 
