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 - provision made in the books of accounts on account of Non-Moving Inventory, without reducing (writing down) the value of inventory - Rule 3(5B) of Cenvat Credit Rules, 2004 - the appellant has made only a ‘general provision’, which is not attributable to any particular capital asset/input. - , the show cause notice is erroneous as the demand has been made even on the reversal of the provision. - AT
CENVAT Credit - provision made in the books of accounts on account of Non-Moving Inventory, without reducing (writing down) the value of inventory - Rule 3(5B) of Cenvat Credit Rules, 2004 - the appellant has made only a ‘general provision’, which is not attributable to any particular capital asset/input. - , the show cause notice is erroneous as the demand has been made even on the reversal of the provision. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
