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...
An exemption from duty, if otherwise available on fulfillment of all conditions cannot be denied on the ground that another exemption was wrongly availed by the appellant - AT
An exemption from duty, if otherwise available on fulfillment of all conditions cannot be denied on the ground that another exemption was wrongly availed by the appellant - AT
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