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...
Clarification on refund related issues - CGST - Bunching of refund claims across Financial Years - Refund of accumulated input tax credit (ITC) on account of reduction in GST Rate - Change in manner of refund of tax paid on supplies other than zero rated supplies - Guidelines for refunds of Input Tax Credit u/s 54(3) - New Requirement to mention HSN/SAC in Annexure ‘B’
Clarification on refund related issues - CGST - Bunching of refund claims across Financial Years - Refund of accumulated input tax credit (ITC) on account of reduction in GST Rate - Change in manner of refund of tax paid on supplies other than zero rated supplies - Guidelines for refunds of Input Tax Credit u/s 54(3) - New Requirement to mention HSN/SAC in Annexure ‘B’
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