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...
Disallowance of CENVAT credit wrongly utilized - Order beyond the scope of the Show Cause Notice (SCN) - In any view of the matter the show cause notices do not allege that the raw materials on which CENVAT credit had been taken had not been utilized for fabrication of ‘capital goods’. The Commissioner, therefore, could not have examined this issue - AT
Disallowance of CENVAT credit wrongly utilized - Order beyond the scope of the Show Cause Notice (SCN) - In any view of the matter the show cause notices do not allege that the raw materials on which CENVAT credit had been taken had not been utilized for fabrication of ‘capital goods’. The Commissioner, therefore, could not have examined this issue - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
