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 Customs Duty - time limitation - relevant date - amendment in the Bill of entry - The period of limitation in the facts of the present case should be reckoned from the date of amendment in the bills of entry. Since the appellant have filed the refund claim within one year from the date of amendment which is well within time accordingly, the refund cannot be rejected on the ground of limitation - AT
Refund of Customs Duty - time limitation - relevant date - amendment in the Bill of entry - The period of limitation in the facts of the present case should be reckoned from the date of amendment in the bills of entry. Since the appellant have filed the refund claim within one year from the date of amendment which is well within time accordingly, the refund cannot be rejected on the ground of limitation - AT
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TaxTMI 
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