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...
Jurisdiction - non adjudication of SCN - scope of amended Sub-section (9) and newly inserted (9A) of Section 28 w.e.f. 28.03.2018 - amendment is not retrospective but it is certainly retroactive - mandatory limitation would be applicable treating pending show cause notice as if issued on 29/03/2018 - SCN will have to be accepted as lapsed
Jurisdiction - non adjudication of SCN - scope of amended Sub-section (9) and newly inserted (9A) of Section 28 w.e.f. 28.03.2018 - amendment is not retrospective but it is certainly retroactive - mandatory limitation would be applicable treating pending show cause notice as if issued on 29/03/2018 - SCN will have to be accepted as lapsed
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