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 the Extra Duty Deposit - Amount paid on imports during investigation when the Bills-of-Entry in question were provisionally assessed - denial of refund for want of challans - the appellant had submitted an indemnity bond for its above lapse and in any case, it is not the Revenue’s case that no payments of EDD in so far as the 16 Bills-of-Entry are concerned, were ever made - Matter restored back for re-adjudication - AT
Refund of the Extra Duty Deposit - Amount paid on imports during investigation when the Bills-of-Entry in question were provisionally assessed - denial of refund for want of challans - the appellant had submitted an indemnity bond for its above lapse and in any case, it is not the Revenue’s case that no payments of EDD in so far as the 16 Bills-of-Entry are concerned, were ever made - Matter restored back for re-adjudication - AT
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