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...
100% EOU - Inter-unit transfer of goods - It is well settled that all notifications are prospective in nature, in the absence of giving any retrospective effect specifically, no retrospective effect could be given to the exemption notifications - Secondly, the assertion of the department that no warehousing period was extended for the goods in consideration is also held to be unjustifiable, warehousing licence granted to the respondent is examined by the CESTAT and is held to be in accordance with Circular No.7/2005-Cus, dated 14.2.2005. - HC
100% EOU - Inter-unit transfer of goods - It is well settled that all notifications are prospective in nature, in the absence of giving any retrospective effect specifically, no retrospective effect could be given to the exemption notifications - Secondly, the assertion of the department that no warehousing period was extended for the goods in consideration is also held to be unjustifiable, warehousing licence granted to the respondent is examined by the CESTAT and is held to be in accordance with Circular No.7/2005-Cus, dated 14.2.2005. - HC
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