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...
Method of Valuation - assessable value adopted for payment of duty is lower than the actual cost of manufacture of said products - there is no flow back of additional consideration - The Apex Court taking note of the fact that when there was no additional consideration and the goods were cleared to independent buyers, upheld the valuation adopted by the assessee under Section 4(1)(a). - Demand set aside - AT
Method of Valuation - assessable value adopted for payment of duty is lower than the actual cost of manufacture of said products - there is no flow back of additional consideration - The Apex Court taking note of the fact that when there was no additional consideration and the goods were cleared to independent buyers, upheld the valuation adopted by the assessee under Section 4(1)(a). - Demand set aside - AT
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