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...
Levy of octroi by municipalities - Invocation of Finance Act, 1994 against the amount retained by the appellant - the collection of octroi by the appellant is in pursuance of discharge of sovereign privilege - The adjudicating authority has erred in ignoring that the circumstances in which municipalities may have been perceived as industry had long since ceased to exist. - Not liable to service tax - AT
Levy of octroi by municipalities - Invocation of Finance Act, 1994 against the amount retained by the appellant - the collection of octroi by the appellant is in pursuance of discharge of sovereign privilege - The adjudicating authority has erred in ignoring that the circumstances in which municipalities may have been perceived as industry had long since ceased to exist. - Not liable to service tax - AT
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