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...
Appellant is not a Governmental Authority exempted under Notification No. 25/2012-ST. Renting of immovable property and Mandap Keeper services provided by Appellant are taxable. Show cause notice was not vague. Appellant failed to prove community centres were given for religious activities. Appellant is neither a Government nor local authority. Extended period of limitation correctly invoked. Penalties u/s 78 set aside, but upheld u/s 77 for non-registration and non-filing of returns. Appeal allowed in part by CESTAT.
Appellant is not a Governmental Authority exempted under Notification No. 25/2012-ST. Renting of immovable property and Mandap Keeper services provided by Appellant are taxable. Show cause notice was not vague. Appellant failed to prove community centres were given for religious activities. Appellant is neither a Government nor local authority. Extended period of limitation correctly invoked. Penalties u/s 78 set aside, but upheld u/s 77 for non-registration and non-filing of returns. Appeal allowed in part by CESTAT.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
