Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
CENVAT Credit - Rule 6(3) - Service Tax authorities can choose one of the options on behalf of the service provider - the adjudicating authority did not even choose to deal with the binding case law cited before him while dealing with the issues arising for consideration. This arrogant and arbitrary approach adopted by the adjudicating authority cannot be countenanced - HC
CENVAT Credit - Rule 6(3) - Service Tax authorities can choose one of the options on behalf of the service provider - the adjudicating authority did not even choose to deal with the binding case law cited before him while dealing with the issues arising for consideration. This arrogant and arbitrary approach adopted by the adjudicating authority cannot be countenanced - HC
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