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...
Departmental appeals in interest-only GST disputes must be assessed against the disputed interest amount under the applicable monetary-limit circular. Where the interest in dispute is below the prescribed threshold for appeals before GSTAT and no specified exclusion applies, the departmental appeal is not maintainable and must be dismissed. The monetary threshold applies specifically to the interest component in an interest-only dispute rather than to any broader tax amount.
Departmental appeals in interest-only GST disputes must be assessed against the disputed interest amount under the applicable monetary-limit circular. Where the interest in dispute is below the prescribed threshold for appeals before GSTAT and no specified exclusion applies, the departmental appeal is not maintainable and must be dismissed. The monetary threshold applies specifically to the interest component in an interest-only dispute rather than to any broader tax amount.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
