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...
Rejection of the Refund claim - Scope and validity of the addendum issued to Show Cause Notice - Period of limitation - The Addendum was issued to add something to the already issued show cause notices. The show cause notices did mention the issuance of the Notification and also the date on which the refund applications were filed. - Addendum to SCN is valid - Refund claim cannot be allowed - AT
Rejection of the Refund claim - Scope and validity of the addendum issued to Show Cause Notice - Period of limitation - The Addendum was issued to add something to the already issued show cause notices. The show cause notices did mention the issuance of the Notification and also the date on which the refund applications were filed. - Addendum to SCN is valid - Refund claim cannot be allowed - AT
Note: It is a system-generated summary and is for quick reference only.