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 accumulated balance of unutilized credit of Education Cess and Secondary and Higher Education Cess - In view of the decision of the Tribunal, refund can be granted of the cesses viz. Education Cess and Higher Education Cess which could not be transitioned into GST. - The findings in the impugned order regarding time-bar is beyond the show-cause notice as well as Order-in- Original and the same is not sustainable in law - AT
Refund of accumulated balance of unutilized credit of Education Cess and Secondary and Higher Education Cess - In view of the decision of the Tribunal, refund can be granted of the cesses viz. Education Cess and Higher Education Cess which could not be transitioned into GST. - The findings in the impugned order regarding time-bar is beyond the show-cause notice as well as Order-in- Original and the same is not sustainable in law - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
