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...
Sale proclamation /auction of property by department to collect tax - limitation in Rule 68B of the Schedule II - the attachment of the immovable properties was ordered in the year 1997 and the sale proclamation was made in February, 2019 - thus, hit by the period of limitation prescribed under Rule 68B and by virtue of Rule 68B(4) the attachment would be deemed to have been vacated - The auction sale, could not have been carried out
Sale proclamation /auction of property by department to collect tax - limitation in Rule 68B of the Schedule II - the attachment of the immovable properties was ordered in the year 1997 and the sale proclamation was made in February, 2019 - thus, hit by the period of limitation prescribed under Rule 68B and by virtue of Rule 68B(4) the attachment would be deemed to have been vacated - The auction sale, could not have been carried out
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