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 duty paid in excess - captive consumption - applicable valuation rules - manufacture of cement and cement clinker - The appellants were also using the manufactured cement for their own consumption - the applicability of Rule 8 of Valuation Rules has rightly been denied by the Adjudicating Authorities below. The appellant is therefore, not entitled for refund, claiming the said applicability. - AT
Refund of duty paid in excess - captive consumption - applicable valuation rules - manufacture of cement and cement clinker - The appellants were also using the manufactured cement for their own consumption - the applicability of Rule 8 of Valuation Rules has rightly been denied by the Adjudicating Authorities below. The appellant is therefore, not entitled for refund, claiming the said applicability. - AT
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