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 of limitation - captive consumption - As the issue is that whether Rule 6 (b)(i) is applicable to the facts of this case or Rule 6(b) (ii) of the Valuation Rules is applicable to this case, therefore we hold that the extended period of limitation is not invokable - AT
Extended period of limitation - captive consumption - As the issue is that whether Rule 6 (b)(i) is applicable to the facts of this case or Rule 6(b) (ii) of the Valuation Rules is applicable to this case, therefore we hold that the extended period of limitation is not invokable - AT
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