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...
CENVAT Credit - time limitation - entitlement for Credit beyond six month - since the time limit has been extended from six months to one year by substitution in the Notification No.21/2014-CE (N.T.) dated 11.07.2014, the time limit shall be taken as one year and as per the submission of learned counsel, the invoices issued after the date of notification dated 11.07.2014 credit was taken within one year. - AT
CENVAT Credit - time limitation - entitlement for Credit beyond six month - since the time limit has been extended from six months to one year by substitution in the Notification No.21/2014-CE (N.T.) dated 11.07.2014, the time limit shall be taken as one year and as per the submission of learned counsel, the invoices issued after the date of notification dated 11.07.2014 credit was taken within one year. - AT
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