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...
Profiteering - restaurant service - reduction in the GST rate not passed - The profiteered amount is determined as ₹ 78,41,754/- as has been computed in Annexure-17 of the DGAP Report - Since the recipients of the benefit, as determined above are not identifiable, Respondent No. I is directed to deposit an amount of ₹ 78,41,754/- in two equal parts of ₹ 39,20,877/- each in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund - NAPA
Profiteering - restaurant service - reduction in the GST rate not passed - The profiteered amount is determined as ₹ 78,41,754/- as has been computed in Annexure-17 of the DGAP Report - Since the recipients of the benefit, as determined above are not identifiable, Respondent No. I is directed to deposit an amount of ₹ 78,41,754/- in two equal parts of ₹ 39,20,877/- each in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund - NAPA
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TaxTMI 
TaxTMI 
