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...
Extended period cannot be invoked in the present proceedings, because there was a bonafide view, as per CBEC circular and various judicial pronouncements that the word ‘commercial concern’ did not include the services provided by the individuals or proprietary concern. - AT
Extended period cannot be invoked in the present proceedings, because there was a bonafide view, as per CBEC circular and various judicial pronouncements that the word ‘commercial concern’ did not include the services provided by the individuals or proprietary concern. - AT
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