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...
Refund claim - unjust enrichment - abatement percentage permitted on their product - they could not clear the goods from factory by claiming higher abatement due to oversight - goods were cleared by them to their depot and not to the ultimate consumer - The onus which is upon the party as per presumption of Section 12B is therefore not discharged - Appeal dismissed - AT
Refund claim - unjust enrichment - abatement percentage permitted on their product - they could not clear the goods from factory by claiming higher abatement due to oversight - goods were cleared by them to their depot and not to the ultimate consumer - The onus which is upon the party as per presumption of Section 12B is therefore not discharged - Appeal dismissed - AT
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