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...
Classification of services as work contract services or not - denial of CENVAT credit due to non-submission of input service invoices - denial of benefit of concessional rate - demand under supply of tangible goods service. Held: Service classified as work contract service, but Commissioner failed to examine whether service provided with material or other criteria for classification. Cenvat credit denied for non-submission of invoices, but appellant submitted list of invoices, which Commissioner should have called for instead of rejecting claim. Demand under supply of tangible goods service not maintainable as service involved transfer of right to possession and effective control. Matter remanded for reconsideration by adjudicating authority after verifying all facts.
Classification of services as work contract services or not - denial of CENVAT credit due to non-submission of input service invoices - denial of benefit of concessional rate - demand under supply of tangible goods service. Held: Service classified as work contract service, but Commissioner failed to examine whether service provided with material or other criteria for classification. Cenvat credit denied for non-submission of invoices, but appellant submitted list of invoices, which Commissioner should have called for instead of rejecting claim. Demand under supply of tangible goods service not maintainable as service involved transfer of right to possession and effective control. Matter remanded for reconsideration by adjudicating authority after verifying all facts.
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