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...
Services rendered to an overseas recipient were examined to determine whether they constituted "intermediary services" under s.2(13) IGST Act, or exports under s.2(6) IGST Act. Applying its earlier ruling on identical facts, the Court held the service provider acted as an independent service provider and not as an intermediary, and the supply qualified as export of services, negating GST liability on that basis; consequently, the show cause notice was quashed insofar as it related to a specified audit objection. For remaining audit objections, the service provider was permitted to file a reply with documents and the department was directed to proceed in accordance with law, resulting in partial allowance. - HC
Services rendered to an overseas recipient were examined to determine whether they constituted "intermediary services" under s.2(13) IGST Act, or exports under s.2(6) IGST Act. Applying its earlier ruling on identical facts, the Court held the service provider acted as an independent service provider and not as an intermediary, and the supply qualified as export of services, negating GST liability on that basis; consequently, the show cause notice was quashed insofar as it related to a specified audit objection. For remaining audit objections, the service provider was permitted to file a reply with documents and the department was directed to proceed in accordance with law, resulting in partial allowance. - HC
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