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 SAD - Appeal found to be filed beyond the period of one year from the relevant date - Substantial quantity of imported goods was sold by the appellant in the year 2016 itself - There is no sufficient reason quoted for waiting till March, 2018. In the absence of such explanation it is held that limitation mentioned in the amended N/N. 102/2007 is rightly invokable for the impugned refund claim. - AT
Refund of SAD - Appeal found to be filed beyond the period of one year from the relevant date - Substantial quantity of imported goods was sold by the appellant in the year 2016 itself - There is no sufficient reason quoted for waiting till March, 2018. In the absence of such explanation it is held that limitation mentioned in the amended N/N. 102/2007 is rightly invokable for the impugned refund claim. - AT
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TaxTMI 
TaxTMI 
