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...
Levy of GST - incentives received under "Atma Nirbhar Gujarat Sahay Yojna" - The argument of the appellant therefore that they had provided services only to the person who had availed loan and not to the State Government, fails - the reliance of the appellant on various dictionary meaning to argue that both the words subsidy and incentive, mean the same, is not a plausible contention. - AAAR
Levy of GST - incentives received under "Atma Nirbhar Gujarat Sahay Yojna" - The argument of the appellant therefore that they had provided services only to the person who had availed loan and not to the State Government, fails - the reliance of the appellant on various dictionary meaning to argue that both the words subsidy and incentive, mean the same, is not a plausible contention. - AAAR
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