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...
Duty liability - Eligibility for the alternative exemption notification to limit recovery of duty - The Tribunal found that the appeal of Revenue did not dispute the eligibility of the importer to avail the alternative exemption notification. As the Tribunal had previously ordered de novo adjudication to consider this specific claim, and the finding of eligibility was not controverted, the appeal of Revenue was dismissed.
Duty liability - Eligibility for the alternative exemption notification to limit recovery of duty - The Tribunal found that the appeal of Revenue did not dispute the eligibility of the importer to avail the alternative exemption notification. As the Tribunal had previously ordered de novo adjudication to consider this specific claim, and the finding of eligibility was not controverted, the appeal of Revenue was dismissed.
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TaxTMI 
TaxTMI 
