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...
Maintainability of appeal - appropriate forum - SC or HC - Scope of amendment made to Section 35L of the Act on 6th August, 2014 - The amendment is in the nature of a clarification and not bringing about any change in the law - The amendment made to Section 35L of the Act by insertion of sub-section (2) therein is clarificatory and retrospective in nature.
Maintainability of appeal - appropriate forum - SC or HC - Scope of amendment made to Section 35L of the Act on 6th August, 2014 - The amendment is in the nature of a clarification and not bringing about any change in the law - The amendment made to Section 35L of the Act by insertion of sub-section (2) therein is clarificatory and retrospective in nature.
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TaxTMI 
TaxTMI 
