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...
Benefit of the Customs Tariff [Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 - N/N. 96/2008-Custom, dated 13.08.2008 - benefit denied to the petitioner herein on the basis that there is no provision for third country invoicing in the relevant rules - The High court intervenes and quashes the impugned appellate order due to its failure to address the petitioner's contentions. The matter is remanded to the appellate authority for reconsideration, with a directive to provide a reasonable opportunity for the petitioner.
Benefit of the Customs Tariff [Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 - N/N. 96/2008-Custom, dated 13.08.2008 - benefit denied to the petitioner herein on the basis that there is no provision for third country invoicing in the relevant rules - The High court intervenes and quashes the impugned appellate order due to its failure to address the petitioner's contentions. The matter is remanded to the appellate authority for reconsideration, with a directive to provide a reasonable opportunity for the petitioner.
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