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...
Electronic credit already recovered from a taxpayer's electronic credit ledger may be adjusted against the mandatory GST appellate pre-deposit where the recovered balance exceeds the required pre-deposit and the taxpayer seeks adjustment rather than refund. On that basis, dismissal of the GST appeal for non-payment of pre-deposit was quashed and the appeal restored for merits determination. The adjustment was permitted on the particular facts, with all merits contentions left open and without precedential effect.
Electronic credit already recovered from a taxpayer's electronic credit ledger may be adjusted against the mandatory GST appellate pre-deposit where the recovered balance exceeds the required pre-deposit and the taxpayer seeks adjustment rather than refund. On that basis, dismissal of the GST appeal for non-payment of pre-deposit was quashed and the appeal restored for merits determination. The adjustment was permitted on the particular facts, with all merits contentions left open and without precedential effect.
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TaxTMI 
TaxTMI 
