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...
SVLDRS - determination of amount due and payable - Considering / Factoring the amount paid by the petitioner towards interest prior to the issuance of SCN - There are no merits in the stand of the Department that the amount was not been paid under protest and was not a pre-deposit. The provisions is clear. The provision clearly allows the amount paid as pre-deposit to be adjusted. - HC
SVLDRS - determination of amount due and payable - Considering / Factoring the amount paid by the petitioner towards interest prior to the issuance of SCN - There are no merits in the stand of the Department that the amount was not been paid under protest and was not a pre-deposit. The provisions is clear. The provision clearly allows the amount paid as pre-deposit to be adjusted. - HC
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