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...
The HC allowed the petition by way of remand, directing that the matter be referred to the concerned Adjudicating Authority to determine within three months whether amounts recovered by the petitioner for electricity supply are exigible to service tax under the Finance Act, 1994. The HC declined to adjudicate merits, holding writ jurisdiction under Articles 226/227 does not permit reappreciation of evidence or factual findings and noting the appellate order was not challenged. The court observed the petitioner has made a prima facie showing that charges mirrored those of the distribution company, but bills and records must be examined by the Adjudicating Authority before any tax liability is fixed.
The HC allowed the petition by way of remand, directing that the matter be referred to the concerned Adjudicating Authority to determine within three months whether amounts recovered by the petitioner for electricity supply are exigible to service tax under the Finance Act, 1994. The HC declined to adjudicate merits, holding writ jurisdiction under Articles 226/227 does not permit reappreciation of evidence or factual findings and noting the appellate order was not challenged. The court observed the petitioner has made a prima facie showing that charges mirrored those of the distribution company, but bills and records must be examined by the Adjudicating Authority before any tax liability is fixed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
