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 claim adjustment against tax dues - right to seek such refund had not been crystallized. - there was no question of accepting the petitioner’s offer for adjusting the refund payable against the tax due - HC
Refund claim adjustment against tax dues - right to seek such refund had not been crystallized. - there was no question of accepting the petitioner’s offer for adjusting the refund payable against the tax due - HC
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