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...
Validity of order in original and Demand of GST - These issues included discrepancies in GST returns, imposition of cess, treatment of scrips, and taxation of corporate social responsibility activities. The Court found that the tax demands related to discrepancies in GST returns and imposition of cess were unjustified. Additionally, the treatment of scrips and taxation of corporate social responsibility activities were deemed unsustainable due to procedural shortcomings and the nature of the activities involved. Consequently, the impugned order was set aside, and the matter was remanded to the respondent for reconsideration.
Validity of order in original and Demand of GST - These issues included discrepancies in GST returns, imposition of cess, treatment of scrips, and taxation of corporate social responsibility activities. The Court found that the tax demands related to discrepancies in GST returns and imposition of cess were unjustified. Additionally, the treatment of scrips and taxation of corporate social responsibility activities were deemed unsustainable due to procedural shortcomings and the nature of the activities involved. Consequently, the impugned order was set aside, and the matter was remanded to the respondent for reconsideration.
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TaxTMI 
TaxTMI 
