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...
Smuggling - Penalty - Interaction was not for supply of Indian goods but for purchasing foreign goods and therefore it is difficult to accept the contention of the appellants that they did not have knowledge of smuggled nature of goods - AT
Smuggling - Penalty - Interaction was not for supply of Indian goods but for purchasing foreign goods and therefore it is difficult to accept the contention of the appellants that they did not have knowledge of smuggled nature of goods - AT
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