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...
SVLDRS - Refusing to issue the discharge certificate, on the ground that, petitioner has illegally sought transitional credit of the disputed Cenvat credit under the GST Act - Once the declarant had made payment of the estimated amount as per the statement in the form of SVLDRS-3 within the stipulated time, it was beyond the jurisdiction of the respondents to proceed with adjudication of the show-cause notice issued under the Central Excise Act with regard to the self same subject matter - HC
SVLDRS - Refusing to issue the discharge certificate, on the ground that, petitioner has illegally sought transitional credit of the disputed Cenvat credit under the GST Act - Once the declarant had made payment of the estimated amount as per the statement in the form of SVLDRS-3 within the stipulated time, it was beyond the jurisdiction of the respondents to proceed with adjudication of the show-cause notice issued under the Central Excise Act with regard to the self same subject matter - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
