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...
Seeking for restitution of amount deposited by petitioner - it cannot be said that it is clear case of remand - the deposit made during the course of investigation and before the issuance of the show-cause notice or for hearing of the appeal, the assessee is entitled for the refund in the event of the appeal being allowed and remanded to the Adjudicating Authority for de novo consideration. - directions are necessitated for early decision in the adjudication proceeding - HC
Seeking for restitution of amount deposited by petitioner - it cannot be said that it is clear case of remand - the deposit made during the course of investigation and before the issuance of the show-cause notice or for hearing of the appeal, the assessee is entitled for the refund in the event of the appeal being allowed and remanded to the Adjudicating Authority for de novo consideration. - directions are necessitated for early decision in the adjudication proceeding - HC
Note: It is a system-generated summary and is for quick reference only.