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...
Exemption to specified goods supplied to specified institutions - Even if there is a small lacuna on the part of the authority signing the certificates cannot be considered as infringement of compliance with the requirement of proper submission of certificates and substantial benefit cannot be denied on this ground. However, since there is no denial of the fact that goods have been supplied to research institutions and proper certificates have been issued by the authorities of such institutions, the benefit of the exemption notification cannot be denied to the appellant. - AT
Exemption to specified goods supplied to specified institutions - Even if there is a small lacuna on the part of the authority signing the certificates cannot be considered as infringement of compliance with the requirement of proper submission of certificates and substantial benefit cannot be denied on this ground. However, since there is no denial of the fact that goods have been supplied to research institutions and proper certificates have been issued by the authorities of such institutions, the benefit of the exemption notification cannot be denied to the appellant. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
