Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
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...
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Refund of service tax - business of chit funds - foreman commission was introduced in the Finance Act, 2015 - The appellant has proved that the incidence of service tax has not been passed on to anyone - the denial of refund for the period prior to 31/03/2015 is not sustainable in law - AT
Refund of service tax - business of chit funds - foreman commission was introduced in the Finance Act, 2015 - The appellant has proved that the incidence of service tax has not been passed on to anyone - the denial of refund for the period prior to 31/03/2015 is not sustainable in law - AT
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