Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Challenge to rule 57A of Assam VAT - Specific activities which are not to be treated as manufacture - Delegated legislation cannot take away the right that is vested or accrued by way of retrospective amendment - amended rule 57A(1) ultra vires the provisions of the definition of "manufacture" under the Act and beyond the competence of rule-making power to alter the definition of "manufacture" - HC
Challenge to rule 57A of Assam VAT - Specific activities which are not to be treated as manufacture - Delegated legislation cannot take away the right that is vested or accrued by way of retrospective amendment - amended rule 57A(1) ultra vires the provisions of the definition of "manufacture" under the Act and beyond the competence of rule-making power to alter the definition of "manufacture" - HC
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