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...
Maintainability of appeal - pre-deposit - Punjab VAT Act - protection u/s 62(5) can be granted in only in rare of the rarest cases where the impugned order is void and without jurisdiction and such deposit would frustrate the purposes of filing of appeal and that the appellant was suffering from any financial incapacity or hardship on account of poverty or insolvency - dismissal of appeal is correct for want of pre-deposit
Maintainability of appeal - pre-deposit - Punjab VAT Act - protection u/s 62(5) can be granted in only in rare of the rarest cases where the impugned order is void and without jurisdiction and such deposit would frustrate the purposes of filing of appeal and that the appellant was suffering from any financial incapacity or hardship on account of poverty or insolvency - dismissal of appeal is correct for want of pre-deposit
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