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 claim - rejection on the ground of time limitation - export of goods - the notification categorically states that the claim for refund “shall” be filed within one year from the date of export of the said goods. The notification does not contain any provision for condoning the delay in filing the claim for refund. - No relief.
Refund claim - rejection on the ground of time limitation - export of goods - the notification categorically states that the claim for refund “shall” be filed within one year from the date of export of the said goods. The notification does not contain any provision for condoning the delay in filing the claim for refund. - No relief.
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