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...
Prosecution u/s 276B r.w.s 278B - petitioners have deducted TDS but failed to credit the same to the account of the Central Government within the prescribed time - even without determining the penalty, the respondent was entitled to resort to criminal prosecution for the reason that the petitioners/accused have not disputed their tax liability - prosecution continue before trial Court
Prosecution u/s 276B r.w.s 278B - petitioners have deducted TDS but failed to credit the same to the account of the Central Government within the prescribed time - even without determining the penalty, the respondent was entitled to resort to criminal prosecution for the reason that the petitioners/accused have not disputed their tax liability - prosecution continue before trial Court
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