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 Excise duty paid mistakenly - principles of unjust enrichment - though the appellants produced Cost Accountant and Chartered Accountant’s certificate, these are not certificates issued by their statutory auditors. Further, it is also not stated in the certificates that they have scrutinized financial statements of the appellant. Even after remand, the appellant has not been able to produce necessary documents to substantiate that they have not passed on the incidence of duty to the buyers of the goods. - AT
Refund of Excise duty paid mistakenly - principles of unjust enrichment - though the appellants produced Cost Accountant and Chartered Accountant’s certificate, these are not certificates issued by their statutory auditors. Further, it is also not stated in the certificates that they have scrutinized financial statements of the appellant. Even after remand, the appellant has not been able to produce necessary documents to substantiate that they have not passed on the incidence of duty to the buyers of the goods. - AT
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