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...
Imposition of penalty under Rule 26 (2) of CER - availment of irregular CENVAT Credit - invoices without actual receipt of inputs - Though the opting of SVLDRS should not have any bearing on the other cases who are contesting before this Tribunal but it shows that the other party to whom Invoices were supplied has accepted the demand of fraudulent Cenvat Credit. - The appellant is liable for penalty under Rule 26 (2) for wrongly passing of the credit - AT
Imposition of penalty under Rule 26 (2) of CER - availment of irregular CENVAT Credit - invoices without actual receipt of inputs - Though the opting of SVLDRS should not have any bearing on the other cases who are contesting before this Tribunal but it shows that the other party to whom Invoices were supplied has accepted the demand of fraudulent Cenvat Credit. - The appellant is liable for penalty under Rule 26 (2) for wrongly passing of the credit - AT
Note: It is a system-generated summary and is for quick reference only.