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...
Cenvat credit on Roadside Assistance Service allowable as post-sale customer facilitation service related to business. Credit on Market Research Study disallowed as unrelated to manufacturing or business activity. Credit on demurrage charges to Port Trust allowable being related to procurement of inputs. Interest demand on irregular credit taken set aside as credit not utilised. Penalty set aside due to interpretation issues without intent to evade. Assessee's appeal partly allowed.
Cenvat credit on Roadside Assistance Service allowable as post-sale customer facilitation service related to business. Credit on Market Research Study disallowed as unrelated to manufacturing or business activity. Credit on demurrage charges to Port Trust allowable being related to procurement of inputs. Interest demand on irregular credit taken set aside as credit not utilised. Penalty set aside due to interpretation issues without intent to evade. Assessee's appeal partly allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
