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...
Smuggled goods - Burden of proof - Revenue cannot first show laxity in investigation and then seek to shift the burden to prove that the goods are not smuggled - AT
Smuggled goods - Burden of proof - Revenue cannot first show laxity in investigation and then seek to shift the burden to prove that the goods are not smuggled - AT
Note: It is a system-generated summary and is for quick reference only.