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...
Interpretation of Statute - imposition of interest - The retrospective levy is not intended and the amendment in Law is a substantive provision for making a provision for levy of interest in the present case - Therefore, for a period prior to 13.07.2006, such levy of interest cannot be imposed on the Assessee. - HC
Interpretation of Statute - imposition of interest - The retrospective levy is not intended and the amendment in Law is a substantive provision for making a provision for levy of interest in the present case - Therefore, for a period prior to 13.07.2006, such levy of interest cannot be imposed on the Assessee. - HC
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