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...
Benefit of Section 5(3) of the Central Sales Tax Act, 1956 - Non-fulfilment of export obligation - In the instant case, the transaction between the dealers and the exporter and the transaction between the exporter and the foreign buyer are inextricably connected and this has been clearly brought out by the Tribunal after examining the documents, which were placed by the dealers before it. - the 'same goods' theory would have no application to the case on hand. - HC
Benefit of Section 5(3) of the Central Sales Tax Act, 1956 - Non-fulfilment of export obligation - In the instant case, the transaction between the dealers and the exporter and the transaction between the exporter and the foreign buyer are inextricably connected and this has been clearly brought out by the Tribunal after examining the documents, which were placed by the dealers before it. - the 'same goods' theory would have no application to the case on hand. - HC
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