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...
Refund of Central Excise Duty - return of goods post GST era which were supplied earlier - It is held that for such deemed lapse in procedure, the substantial benefit of refund of duty paid at the time of clearance cannot be denied to the appellant, as the appellant have fulfilled all the conditions precedent for being entitled to refund - refund allowed - AT
Refund of Central Excise Duty - return of goods post GST era which were supplied earlier - It is held that for such deemed lapse in procedure, the substantial benefit of refund of duty paid at the time of clearance cannot be denied to the appellant, as the appellant have fulfilled all the conditions precedent for being entitled to refund - refund allowed - AT
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