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 GST on import / purchase of goods from SEZ units - Requirement to make payment of IGST or CGST and SGST - The High court found that the proper officer had overlooked the petitioners' payment of IGST and the clarifications provided. Acknowledging procedural lapses and the necessity for further evaluation, the court set aside the contested order and remanded the matter for re-adjudication.
Levy of GST on import / purchase of goods from SEZ units - Requirement to make payment of IGST or CGST and SGST - The High court found that the proper officer had overlooked the petitioners' payment of IGST and the clarifications provided. Acknowledging procedural lapses and the necessity for further evaluation, the court set aside the contested order and remanded the matter for re-adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
