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...
Power to conduct Service Tax Audit – Validity of Rule 5A of Service Tax Rules, 1994 - Parliament did not intend to provide for a general audit that “every assessee” may be subjected to, “on demand” - Rule 5A struck down - HC
Power to conduct Service Tax Audit – Validity of Rule 5A of Service Tax Rules, 1994 - Parliament did not intend to provide for a general audit that “every assessee” may be subjected to, “on demand” - Rule 5A struck down - HC
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