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...
Principles of Natural Justice - non-speaking order - there are no discussion in the impugned order on merits as to why the development cost incurred by the petitioner has nexus with the final product, it seems to proceed on the basis that as the petitioner has paid the duty without any dispute - there should not be a misconception that when the duty liability was discharged, liability was admitted by the assessee - remanded for fresh decision
Principles of Natural Justice - non-speaking order - there are no discussion in the impugned order on merits as to why the development cost incurred by the petitioner has nexus with the final product, it seems to proceed on the basis that as the petitioner has paid the duty without any dispute - there should not be a misconception that when the duty liability was discharged, liability was admitted by the assessee - remanded for fresh decision
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