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 Excess Customs Duty paid through RTGS instead of re-crediting it in the DEPB licence - appellant contended that, since DEPB scrips had been withdrawn by the Director General of Foreign Trade, the re-credited scrips cannot be utilized by Artex Textile - Commissioner (Appeals) allowed the appeal of the importer. - There is no infirmity in the order passed by the Commissioner (Appeals) - AT
Refund of Excess Customs Duty paid through RTGS instead of re-crediting it in the DEPB licence - appellant contended that, since DEPB scrips had been withdrawn by the Director General of Foreign Trade, the re-credited scrips cannot be utilized by Artex Textile - Commissioner (Appeals) allowed the appeal of the importer. - There is no infirmity in the order passed by the Commissioner (Appeals) - AT
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