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...
Mis-declaration of imported goods - appellant had claimed classification as fabric containing 85% or more by weight of textured polyester filaments which was also accepted by Textile Committee - The customs authorities chose to revise the classification based on a test report of the Dy. Chief Chemist after testing of the remnant samples - Dy. Chief Chemist cannot overrule the earlier test results
Mis-declaration of imported goods - appellant had claimed classification as fabric containing 85% or more by weight of textured polyester filaments which was also accepted by Textile Committee - The customs authorities chose to revise the classification based on a test report of the Dy. Chief Chemist after testing of the remnant samples - Dy. Chief Chemist cannot overrule the earlier test results
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