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...
Area based exemption - Set up of new unit at the same site / old site - Old unit was closed several years ago i.e before 1996 and Excise registration has been surrerndered in 2008 and unit was sold - Fresh licence obtained from office of the Divisional Forest Officer, Dibrugarh, Assam in 2008 - On going through the finding of the Ld.Commissioner(Appeals) in the impugned order and the documents placed here, which are evident that the respondent has established a new unit although at the same site. - The respondent is entitled for benefit of exemption - AT
Area based exemption - Set up of new unit at the same site / old site - Old unit was closed several years ago i.e before 1996 and Excise registration has been surrerndered in 2008 and unit was sold - Fresh licence obtained from office of the Divisional Forest Officer, Dibrugarh, Assam in 2008 - On going through the finding of the Ld.Commissioner(Appeals) in the impugned order and the documents placed here, which are evident that the respondent has established a new unit although at the same site. - The respondent is entitled for benefit of exemption - AT
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