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...
Levy of penalty u/s 114AA of the Customs Act, 1962 - First PSC which directed for deportation/destruction of the imported cotton but 2nd PSC same issuing authority has remarked differently and cleared the cotton for home consumption - unless it is proved that the person to be penalized has knowingly or intentionally implicated himself in use of false and incorrect materials, there can be no justification for penalty under this Section
Levy of penalty u/s 114AA of the Customs Act, 1962 - First PSC which directed for deportation/destruction of the imported cotton but 2nd PSC same issuing authority has remarked differently and cleared the cotton for home consumption - unless it is proved that the person to be penalized has knowingly or intentionally implicated himself in use of false and incorrect materials, there can be no justification for penalty under this Section
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