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 of the CENVAT Credit - Relevant date - Apex court dismissed the appeal of the revenue against the decision where: he Tribunal has reaffirmed the principle that for exported services, the relevant date for claiming a refund of CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004, is the date of realization of foreign exchange, not the date of the export invoice - SC
Refund of the CENVAT Credit - Relevant date - Apex court dismissed the appeal of the revenue against the decision where: he Tribunal has reaffirmed the principle that for exported services, the relevant date for claiming a refund of CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004, is the date of realization of foreign exchange, not the date of the export invoice - SC
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