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 excess basic customs duty - Refund rejected on the ground of time limitation - Exercise of Power of Commissioner (appeals) to condone the delay - appeal filed within the period of 30 days over and above the initial period of 60 days - Present is a fit case where learned Commissioner (Appeals) could have exercised the discretion provided to him under the statute - the appeal stands allowed by way of remand. - AT
Refund of excess basic customs duty - Refund rejected on the ground of time limitation - Exercise of Power of Commissioner (appeals) to condone the delay - appeal filed within the period of 30 days over and above the initial period of 60 days - Present is a fit case where learned Commissioner (Appeals) could have exercised the discretion provided to him under the statute - the appeal stands allowed by way of remand. - AT
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TaxTMI 
TaxTMI 
