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 of service tax - commercial and industrial construction service - time limitation - since the claim for refund is based on the decision of the Delhi High Court in Suresh Kumar Bansal’s case, and since the application for refund was filed barely two months after the decision of the Delhi High Court, it cannot be said that there is any inordinate delay in the petitioners seeking refund of the tax paid by them - Refund allowed with 9% interest.
Refund of service tax - commercial and industrial construction service - time limitation - since the claim for refund is based on the decision of the Delhi High Court in Suresh Kumar Bansal’s case, and since the application for refund was filed barely two months after the decision of the Delhi High Court, it cannot be said that there is any inordinate delay in the petitioners seeking refund of the tax paid by them - Refund allowed with 9% interest.
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