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...
Whether sale of DEPB license constitute business and liable to VAT / Sales Tax - Held yes - By use of the expression “any transaction in connection with the business“, one can hold that the Act itself does not contemplate the frequency or regularity or continuity of the transactions, as has been done in the substantive part in sub clause (1) of sub section (d) of Section 2 of the Act. - HC
Whether sale of DEPB license constitute business and liable to VAT / Sales Tax - Held yes - By use of the expression “any transaction in connection with the business“, one can hold that the Act itself does not contemplate the frequency or regularity or continuity of the transactions, as has been done in the substantive part in sub clause (1) of sub section (d) of Section 2 of the Act. - HC
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TaxTMI 
TaxTMI 
