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 claims filed by SEZ unit for service tax paid on input services admissible under SEZ Act, conditions imposed by notifications under Finance Act inconsistent with SEZ Act provisions, hence not applicable. SEZ unit entitled to refund as per SEZ Act provisions, despite non-compliance with notification conditions. Appeals by revenue dismissed, impugned order in line with High Court and Tribunal precedents.
Refund claims filed by SEZ unit for service tax paid on input services admissible under SEZ Act, conditions imposed by notifications under Finance Act inconsistent with SEZ Act provisions, hence not applicable. SEZ unit entitled to refund as per SEZ Act provisions, despite non-compliance with notification conditions. Appeals by revenue dismissed, impugned order in line with High Court and Tribunal precedents.
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