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...
Refund claims under the excise refund regime are governed by the statutory refund provision, and interest on delayed refunds follows the statutory interest rule; therefore interest is payable at the notified 6% rate and a claim for 12% was rejected. A carved-out rule treats deposits made as pre-deposit for filing appeals differently: interest on such deposits begins from the deposit date under the provision governing pre-deposit interest, not the general refund interest date. The tribunal upheld the Commissioner's order on duty, denied remission for semifinished goods, and dismissed the appeal on these grounds.
Refund claims under the excise refund regime are governed by the statutory refund provision, and interest on delayed refunds follows the statutory interest rule; therefore interest is payable at the notified 6% rate and a claim for 12% was rejected. A carved-out rule treats deposits made as pre-deposit for filing appeals differently: interest on such deposits begins from the deposit date under the provision governing pre-deposit interest, not the general refund interest date. The tribunal upheld the Commissioner's order on duty, denied remission for semifinished goods, and dismissed the appeal on these grounds.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
