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...
Investigation under anti-profiteering examined whether the supplier passed on Input Tax Credit (ITC) benefits to eligible recipients; DGAP verified buyer-wise disbursements and compliance submissions, finding the supplier passed on a greater total benefit than the initially determined profiteering amount and remitted outstanding amounts to individual recipients. The DGAP report was accepted and the supplier was held to have discharged the statutory obligation to pass on ITC benefits in respect of construction services, resulting in closure of proceedings and no further action required.
Investigation under anti-profiteering examined whether the supplier passed on Input Tax Credit (ITC) benefits to eligible recipients; DGAP verified buyer-wise disbursements and compliance submissions, finding the supplier passed on a greater total benefit than the initially determined profiteering amount and remitted outstanding amounts to individual recipients. The DGAP report was accepted and the supplier was held to have discharged the statutory obligation to pass on ITC benefits in respect of construction services, resulting in closure of proceedings and no further action required.
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TaxTMI 
TaxTMI 
