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...
Unjust-enrichment - Refund allowed but directed to be deposited in the Consumer Welfare Fund of India - o the amount deposited during investigation, basing - The findings of the Commissioner (Appeals) that unless the deposited amount is shown in the Profit & Loss Account of the Appellant as amount receivable, doctrine of unjust enrichment would be established, is erroneous. - AT
Unjust-enrichment - Refund allowed but directed to be deposited in the Consumer Welfare Fund of India - o the amount deposited during investigation, basing - The findings of the Commissioner (Appeals) that unless the deposited amount is shown in the Profit & Loss Account of the Appellant as amount receivable, doctrine of unjust enrichment would be established, is erroneous. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
