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...
Validity of customs notification - anti-dumping duty - sunset review - If the contention of the appellant that the notification has to be issued during the life time of the existing anti-dumping duty under the first proviso to section 9A(5) is not accepted, then the notification dated 09.06.2020 would be a valid notification. If the contention of the appellant is not accepted, the notification dated 09.06.2020 would still be a valid notification because the time limit gets extended in view of the provisions of section 6 of the 2020 Act. - AT
Validity of customs notification - anti-dumping duty - sunset review - If the contention of the appellant that the notification has to be issued during the life time of the existing anti-dumping duty under the first proviso to section 9A(5) is not accepted, then the notification dated 09.06.2020 would be a valid notification. If the contention of the appellant is not accepted, the notification dated 09.06.2020 would still be a valid notification because the time limit gets extended in view of the provisions of section 6 of the 2020 Act. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
