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...
Penalty was imposed on the ground that the appellant filed the Bill of Entry under fictitious names which is within the purview of Section 112 (a) of the Customs Act, 1962 - Penalty reduced in each case - AT
Penalty was imposed on the ground that the appellant filed the Bill of Entry under fictitious names which is within the purview of Section 112 (a) of the Customs Act, 1962 - Penalty reduced in each case - AT
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