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...
Valuation - Job work or not - The Tribunal concluded that the valuation adopted by M/s. Tescom on the basis of transaction value was correct. The argument that Tescom acted as a job worker and thus should have valued the goods as per Rule 10A of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, was found to be based on incorrect premises. - AT
Valuation - Job work or not - The Tribunal concluded that the valuation adopted by M/s. Tescom on the basis of transaction value was correct. The argument that Tescom acted as a job worker and thus should have valued the goods as per Rule 10A of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, was found to be based on incorrect premises. - AT
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