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...
Time Limitation - proceedings were initiated under the HGST Act - after enactment of the HVAT Act which came into force w.e.f 01.04.2003, the limitation period prescribed u/s 15 became applicable which require finalizing the judgment assessment is three years from the close of the year to which the assessment relates - law of limitation is a procedural law and operates retrospectively - order time barred
Time Limitation - proceedings were initiated under the HGST Act - after enactment of the HVAT Act which came into force w.e.f 01.04.2003, the limitation period prescribed u/s 15 became applicable which require finalizing the judgment assessment is three years from the close of the year to which the assessment relates - law of limitation is a procedural law and operates retrospectively - order time barred
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
