Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Refund of IGST - Ocean Freight - The High court acknowledged that the Supreme Court judgment was applicable to the petitioner's case. It observed that the IGST levied on the 'service' aspect of transactions under Composite Supply contracts was in violation of the GST Act. The Supreme Court had clarified that imposing a separate levy on the Indian importer for 'supply of services' by the shipping line would violate the Act, as the importer is already liable to pay IGST on the 'composite supply' (which includes both goods and services). - Refund allowed.
Refund of IGST - Ocean Freight - The High court acknowledged that the Supreme Court judgment was applicable to the petitioner's case. It observed that the IGST levied on the 'service' aspect of transactions under Composite Supply contracts was in violation of the GST Act. The Supreme Court had clarified that imposing a separate levy on the Indian importer for 'supply of services' by the shipping line would violate the Act, as the importer is already liable to pay IGST on the 'composite supply' (which includes both goods and services). - Refund allowed.
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