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...
Unconditional Release of imported goods - SCN not issued within 6 months of detention of goods - scope of the second proviso to Section 110(2) of Customs Act - since the provisional release order of goods was made in terms of second proviso to Section 110(2) before expiry of six months, no valuable right of the Petitioner had yet accrued for seeking unconditional release of the goods
Unconditional Release of imported goods - SCN not issued within 6 months of detention of goods - scope of the second proviso to Section 110(2) of Customs Act - since the provisional release order of goods was made in terms of second proviso to Section 110(2) before expiry of six months, no valuable right of the Petitioner had yet accrued for seeking unconditional release of the goods
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