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...
Breakwater construction not considered 'plant and machinery' for input tax credit eligibility under GST. Petitioner's services involve regassification of LNG, and breakwater ensures safety of berthed ships, not used for outward supply. Dictionary meaning of 'plant' indicates industrial activity/production place, which breakwater does not qualify as. Explanation to Section 17 requires plant and machinery to be used for outward supply, not satisfied here. High Court finds no infirmity in order, dismisses petition.
Breakwater construction not considered 'plant and machinery' for input tax credit eligibility under GST. Petitioner's services involve regassification of LNG, and breakwater ensures safety of berthed ships, not used for outward supply. Dictionary meaning of 'plant' indicates industrial activity/production place, which breakwater does not qualify as. Explanation to Section 17 requires plant and machinery to be used for outward supply, not satisfied here. High Court finds no infirmity in order, dismisses petition.
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TaxTMI 
TaxTMI 
