SLP filed by the Department against order of Delhi HC directing GST department to allow manual TRAN-1 or open portal dismissed by SC
Replacing machinery part is revenue exp. if there was no increase in production capacity after such replacement
Whether amount of Education Cess and Secondary and Higher Education Cess which have already been refunded in terms of decision of a Supreme Court can again be demanded by issuance of show cause notice u/s 11A of the Central Excise Act.
Validity of Reopening on basis of information emanated from investigation wing without independent application of mind by AO
Interest paid on loan taken to repay housing loan of commercial property is eligible for deduction u/s 24(b)