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...
Enhancement of penalty u/s 78 from 25% to 100% by the corrigendum order - WCS was highly litigated and lot of interpretation issues were there. Taking pragmatic view of the matter, it is found that there is no contumacious conduct on the part of the appellant and accordingly, the penalty under section 78 & section 77 is set aside - the corrigendum was issued beyond jurisdiction, and is a nonest in law. - AT
Enhancement of penalty u/s 78 from 25% to 100% by the corrigendum order - WCS was highly litigated and lot of interpretation issues were there. Taking pragmatic view of the matter, it is found that there is no contumacious conduct on the part of the appellant and accordingly, the penalty under section 78 & section 77 is set aside - the corrigendum was issued beyond jurisdiction, and is a nonest in law. - AT
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