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...
Reversal of Cenvat Credit - The tribunal agreed with the department that the assessee had not demonstrated that common input services were not used for exempted activities. However, on the matter of invoking the extended period for the demand, the tribunal found in favor of the assessee, concluding that there was no suppression of facts justifying the extended period's invocation.
Reversal of Cenvat Credit - The tribunal agreed with the department that the assessee had not demonstrated that common input services were not used for exempted activities. However, on the matter of invoking the extended period for the demand, the tribunal found in favor of the assessee, concluding that there was no suppression of facts justifying the extended period's invocation.
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