Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
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...
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Claim of exemption u/s 54 - exemption cannot be rejected simply because of the fact that certain payments were made before the period / eligible time period starts from 19.10.2005 i.e. one year before the date of transfer - AT
Claim of exemption u/s 54 - exemption cannot be rejected simply because of the fact that certain payments were made before the period / eligible time period starts from 19.10.2005 i.e. one year before the date of transfer - AT
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