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...
Refund of service tax on Ocean Freight - Precedents - Validity of order of CESTAT for non-following the decision of Non-Jurisdictional High Court, in regard to constitutionality of a provision or not - impugned order passed at the stage when the issue was pending before the Hon'ble Supreme Court - The High Court examined the precedents cited, particularly emphasizing the significance of decisions by jurisdictional High Courts in constitutional matters. It also considered the Supreme Court's subsequent decision in setting aside a ruling by the Gujarat High Court, which clarified the interpretation of the reverse charge mechanism. - Ultimately, the High Court set aside the impugned order and directed the respondents to process the petitioner's refund claim.
Refund of service tax on Ocean Freight - Precedents - Validity of order of CESTAT for non-following the decision of Non-Jurisdictional High Court, in regard to constitutionality of a provision or not - impugned order passed at the stage when the issue was pending before the Hon'ble Supreme Court - The High Court examined the precedents cited, particularly emphasizing the significance of decisions by jurisdictional High Courts in constitutional matters. It also considered the Supreme Court's subsequent decision in setting aside a ruling by the Gujarat High Court, which clarified the interpretation of the reverse charge mechanism. - Ultimately, the High Court set aside the impugned order and directed the respondents to process the petitioner's refund claim.
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TaxTMI 
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