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...
CESTAT ruled ADA's activities are taxable under "construction of complex service" despite being a development authority. Court rejected appellant's claim of exemption as a government authority, finding services were not statutory functions. Following L&T precedent, CESTAT directed recalculation of tax value with applicable abatements. Extended limitation period was invalidated as ADA, being a state development body, lacked evasion intent. Only normal limitation period demand sustained. Matter remanded to Original Authority for de novo adjudication on value determination after allowing abatements. Appeal partially allowed with specific direction to reassess tax liability within normal limitation period.
CESTAT ruled ADA's activities are taxable under "construction of complex service" despite being a development authority. Court rejected appellant's claim of exemption as a government authority, finding services were not statutory functions. Following L&T precedent, CESTAT directed recalculation of tax value with applicable abatements. Extended limitation period was invalidated as ADA, being a state development body, lacked evasion intent. Only normal limitation period demand sustained. Matter remanded to Original Authority for de novo adjudication on value determination after allowing abatements. Appeal partially allowed with specific direction to reassess tax liability within normal limitation period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
