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 Service Tax - unjust enrichment - seeking refund to customers - there is no provision, whatsoever, in section 11B by which one person who has paid the service tax and who has also passed on the burden to others, to file refund claim and request that the refund may be sanctioned and given to its customers. The scheme of the law is that once the applicant has passed on the burden of service tax to anybody, the amount has to be credited to the consumer welfare fund and not paid. - AT
Refund of Service Tax - unjust enrichment - seeking refund to customers - there is no provision, whatsoever, in section 11B by which one person who has paid the service tax and who has also passed on the burden to others, to file refund claim and request that the refund may be sanctioned and given to its customers. The scheme of the law is that once the applicant has passed on the burden of service tax to anybody, the amount has to be credited to the consumer welfare fund and not paid. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
