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...
Service-tax liability on turnover from trading in farm products requires examination of whether that turnover is exigible to service tax before liability can be sustained. Where the adjudicating order proceeded on the basis that no response was filed and no personal hearing was attended, reconsideration is required after allowing the taxpayer to respond and submit relevant material. The service-tax order was quashed and the proceedings restored for fresh consideration, with the taxpayer's response to be considered without rejection solely for delay. The writ petition was partly allowed.
Service-tax liability on turnover from trading in farm products requires examination of whether that turnover is exigible to service tax before liability can be sustained. Where the adjudicating order proceeded on the basis that no response was filed and no personal hearing was attended, reconsideration is required after allowing the taxpayer to respond and submit relevant material. The service-tax order was quashed and the proceedings restored for fresh consideration, with the taxpayer's response to be considered without rejection solely for delay. The writ petition was partly allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
