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...
Mis-declaration of Value – validity of statement - Law is settled that customs officers not being police officers evidence recorded under section 108 of Act cannot be discarded unless it is otherwise found that same suffers from disability prescribed by law – No element of disability prescribed by law present in case to discard statement recorded by Customs - AT
Mis-declaration of Value – validity of statement - Law is settled that customs officers not being police officers evidence recorded under section 108 of Act cannot be discarded unless it is otherwise found that same suffers from disability prescribed by law – No element of disability prescribed by law present in case to discard statement recorded by Customs - AT
Note: It is a system-generated summary and is for quick reference only.