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...
Principles of natural justice - decision based on ‘new grounds’, which were never raised before Authority by the Revenue - Appellate Authority should have at least indicated that it is considering the ‘new grounds’ and had afford an opportunity to place on record agreements or other documentary evidences - The failure to do so is violation of principles of natural justice and also serious prejudice to the petitioner - remanded
Principles of natural justice - decision based on ‘new grounds’, which were never raised before Authority by the Revenue - Appellate Authority should have at least indicated that it is considering the ‘new grounds’ and had afford an opportunity to place on record agreements or other documentary evidences - The failure to do so is violation of principles of natural justice and also serious prejudice to the petitioner - remanded
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TaxTMI 
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