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 interest u/s 28AA - short paid duty amount was paid without demur or protest and in time, on issuance of SCN - Tribunal set aside the demand for interest, concluding that the underpayment of duty was promptly rectified by the appellant, and there was no delay in payment. Therefore, subjecting the appellant to interest under Section 28AA was deemed unwarranted and unduly harsh.
Levy of interest u/s 28AA - short paid duty amount was paid without demur or protest and in time, on issuance of SCN - Tribunal set aside the demand for interest, concluding that the underpayment of duty was promptly rectified by the appellant, and there was no delay in payment. Therefore, subjecting the appellant to interest under Section 28AA was deemed unwarranted and unduly harsh.
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