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 - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory gate of the seller, as the finished goods are cleared by the appellant on ‘FOR destination basis’ - the appellant is entitled to cenvat credit on the GTA services for outward transportation of the goods sold on FOR destination basis - AT
CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory gate of the seller, as the finished goods are cleared by the appellant on ‘FOR destination basis’ - the appellant is entitled to cenvat credit on the GTA services for outward transportation of the goods sold on FOR destination basis - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
