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...
CENVAT Credit - sale of entire cement division operations - JSW Steel Ltd. (transferor company) provided any services to the appellants or not - there is no element of suppression of facts and the irregular availment of cenvat credit was duly recorded in the books of accounts and audited by the department, the cenvat demand if any, should be confined to the normal period and the extended period of limitation cannot be invoked for effecting recovery of such cenvat credit. - AT
CENVAT Credit - sale of entire cement division operations - JSW Steel Ltd. (transferor company) provided any services to the appellants or not - there is no element of suppression of facts and the irregular availment of cenvat credit was duly recorded in the books of accounts and audited by the department, the cenvat demand if any, should be confined to the normal period and the extended period of limitation cannot be invoked for effecting recovery of such cenvat credit. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
