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 amount appropriated during the pendency of appeal before the CESTAT - any claims made as a consequence of Appellate Order/(s) will have to pass through the rigours of (ec) ibid. - The application for refund here is filed on 14.08.2020, which is clearly after the prescribed period of one year from the relevant date as prescribed under (ec) of Explanation (B) to Section 11B of the Central Excise Act, 1944 and hence, the appellant does not pass through the rigours of the specific provision under (ec) ibid - AT
Refund of amount appropriated during the pendency of appeal before the CESTAT - any claims made as a consequence of Appellate Order/(s) will have to pass through the rigours of (ec) ibid. - The application for refund here is filed on 14.08.2020, which is clearly after the prescribed period of one year from the relevant date as prescribed under (ec) of Explanation (B) to Section 11B of the Central Excise Act, 1944 and hence, the appellant does not pass through the rigours of the specific provision under (ec) ibid - AT
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