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...
Grant of interest in respect of the refund claim already granted - Revenue’s contention is that they have granted the refund within three months form the date of Commissioner (Appeals) order - it can be concluded that once the Commissioner (Appeals) has allowed the refund, the appellant was entitled for the refund right from the date of filing of the application. Therefore, for the purpose of interest, it is not the date of Commissioner (Appeals) order, but it is the date of filing of refund application needs to be taken. - AT
Grant of interest in respect of the refund claim already granted - Revenue’s contention is that they have granted the refund within three months form the date of Commissioner (Appeals) order - it can be concluded that once the Commissioner (Appeals) has allowed the refund, the appellant was entitled for the refund right from the date of filing of the application. Therefore, for the purpose of interest, it is not the date of Commissioner (Appeals) order, but it is the date of filing of refund application needs to be taken. - AT
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TaxTMI 
TaxTMI 
