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...
Recovery of erroneously granted refund - The department, once the adjudication has taken place u/s 11B, cannot proceed to recover on the basis of “erroneous refund” u/s 11A so as to enable the refund order to be revoked, as the remedy lied u/s 35E for applying to the Appellate Tribunal for determination and not invoking Section 11A.
Recovery of erroneously granted refund - The department, once the adjudication has taken place u/s 11B, cannot proceed to recover on the basis of “erroneous refund” u/s 11A so as to enable the refund order to be revoked, as the remedy lied u/s 35E for applying to the Appellate Tribunal for determination and not invoking Section 11A.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
