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 claim on account of Input Tax Credit accumulated due to Inverted Tax Structure - petitioner failed to submit the books and, as such, the amount of refund to be sanctioned could not be determined without proper verification of books of account - As per the revenue, only a small portion is disputed and is to be adjudicated - Revenue directed to release / refund the balance amount as per law - HC
Refund claim on account of Input Tax Credit accumulated due to Inverted Tax Structure - petitioner failed to submit the books and, as such, the amount of refund to be sanctioned could not be determined without proper verification of books of account - As per the revenue, only a small portion is disputed and is to be adjudicated - Revenue directed to release / refund the balance amount as per law - HC
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