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...
Excise duty remission granted for goods destroyed by unavoidable fire accident as per Rule 21 of Central Excise Rules, 2002. Reversal of CENVAT credit on inputs used in destroyed finished goods not required prior to September 2007 as per Rule 3 of CENVAT Credit Rules, 2004. Appellant entitled to duty remission without credit reversal for period involved. Impugned order modified, appeal allowed by Appellate Tribunal.
Excise duty remission granted for goods destroyed by unavoidable fire accident as per Rule 21 of Central Excise Rules, 2002. Reversal of CENVAT credit on inputs used in destroyed finished goods not required prior to September 2007 as per Rule 3 of CENVAT Credit Rules, 2004. Appellant entitled to duty remission without credit reversal for period involved. Impugned order modified, appeal allowed by Appellate Tribunal.
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