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...
Non-payment of service tax - service of covering of shed/constructing a common auction platform - In view of the apparent and admitted facts irrespective that nature of impugned service is that of work contract service but there is no liability on the appellant to pay the service tax appellant being a statutory body and service provided is in negative list being meant for agriculture produce with no element of business or profit. - AT
Non-payment of service tax - service of covering of shed/constructing a common auction platform - In view of the apparent and admitted facts irrespective that nature of impugned service is that of work contract service but there is no liability on the appellant to pay the service tax appellant being a statutory body and service provided is in negative list being meant for agriculture produce with no element of business or profit. - AT
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