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...
Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High Court and Supreme Court, no suppression involved in these cases and accordingly, extended period cannot be invoked to demand the duties - after excluding the extended period of limitation, the Appelant 1 is liable to pay the duty for the normal period along with interest. - AT
Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High Court and Supreme Court, no suppression involved in these cases and accordingly, extended period cannot be invoked to demand the duties - after excluding the extended period of limitation, the Appelant 1 is liable to pay the duty for the normal period along with interest. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
