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 lying unutilized in their CENVAT credit account - at the time of availement of the cenvat credit, it was never disputed that the appellant is not entitled to the cenvat credit on the service in question. - At the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised - AT
Refund of lying unutilized in their CENVAT credit account - at the time of availement of the cenvat credit, it was never disputed that the appellant is not entitled to the cenvat credit on the service in question. - At the time of entertaining the refund claim, the issue of admissibility of the CENVAT credit cannot be raised - AT
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