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...
Refund claim - Even if it is shown on the 'expense side' that does not mean that the presumption that the burden has been passed to the consumer can be raised - Revenue cannot invoke the plea or principle of unjust enrichment to the undisputed facts and circumstances - HC
Refund claim - Even if it is shown on the 'expense side' that does not mean that the presumption that the burden has been passed to the consumer can be raised - Revenue cannot invoke the plea or principle of unjust enrichment to the undisputed facts and circumstances - HC
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