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...
Late payment of employee's contribution towards PF, ESIC - additions by invoking provisions of Section 36(1)(va) read with Section 2(24)(x) - Finding recorded by the Tribunal that if such wages are paid for the following month, the liability to deposit the employee's contribution to the fund gets deferred by another month is not the correct statement of law. - HC
Late payment of employee's contribution towards PF, ESIC - additions by invoking provisions of Section 36(1)(va) read with Section 2(24)(x) - Finding recorded by the Tribunal that if such wages are paid for the following month, the liability to deposit the employee's contribution to the fund gets deferred by another month is not the correct statement of law. - HC
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