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...
Over-Valuation - Import of Coal of Indonesian Origin - Even though the custom officers possess the said power, they do not become police officials within the meaning of Section 25 of the Evidence Act and it was held that the confessional statements made by the accused persons to custom officers would be admissible in evidence against them. - Section 166A is not an independent island on which any investigating/inquiring authority can jump on without taking recourse to Section 154/155
Over-Valuation - Import of Coal of Indonesian Origin - Even though the custom officers possess the said power, they do not become police officials within the meaning of Section 25 of the Evidence Act and it was held that the confessional statements made by the accused persons to custom officers would be admissible in evidence against them. - Section 166A is not an independent island on which any investigating/inquiring authority can jump on without taking recourse to Section 154/155
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
