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...
Spectrometers imported by appellant classified under CTH 90273010 or CTH 90221900 for customs duty purposes. Exemption under Notification No. 24/2005 claimed. Issue of time limitation considered. No allegation of suppression of facts, fraud or willful misstatement. Demand raised after 1 year 6 months from import barred by limitation period. Classification issue not decided as impugned order unsustainable on limitation ground. Appeal allowed by CESTAT.
Spectrometers imported by appellant classified under CTH 90273010 or CTH 90221900 for customs duty purposes. Exemption under Notification No. 24/2005 claimed. Issue of time limitation considered. No allegation of suppression of facts, fraud or willful misstatement. Demand raised after 1 year 6 months from import barred by limitation period. Classification issue not decided as impugned order unsustainable on limitation ground. Appeal allowed by CESTAT.
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TaxTMI 
TaxTMI 
