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 service tax - amount was paid under protest or not - time limitation - in the appeal filed, wherein the appellant stated that they have deposited the tax in response to the repeated correspondence and had reiterated that the matter is sub-judice with regard to levy of service tax - There is no limitation applicable for the refund claimed by the appellants - the Adjudicating Authority is directed to grant refund - AT
Refund of service tax - amount was paid under protest or not - time limitation - in the appeal filed, wherein the appellant stated that they have deposited the tax in response to the repeated correspondence and had reiterated that the matter is sub-judice with regard to levy of service tax - There is no limitation applicable for the refund claimed by the appellants - the Adjudicating Authority is directed to grant refund - AT
Note: It is a system-generated summary and is for quick reference only.