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...
Whether the Tribunal was justified in dismissing the proceedings in limine - Substantial question is answered by holding that in view of language used in Rule 24, the ITAT was not justified in dismissing the appeals for absence of assessee in limine and it ought to have decided the appeals on merits even if the appellant or his representative was not present when the appeals were taken up for hearing. - HC
Whether the Tribunal was justified in dismissing the proceedings in limine - Substantial question is answered by holding that in view of language used in Rule 24, the ITAT was not justified in dismissing the appeals for absence of assessee in limine and it ought to have decided the appeals on merits even if the appellant or his representative was not present when the appeals were taken up for hearing. - HC
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