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...
Suo motu revisional power - Levy of sales tax on turnover - As rightly contended by the learned counsel for the petitioner, the facts dealt with in the said decision were peculiar and the first respondent was not justified in issuing show cause to exercise his suo motu power solely based on the said decision, which dealt with on different factual position - The Revenue was clearly barred from directing the original assessment order to be restored on grounds, which were not contained in the original assessment order. - HC
Suo motu revisional power - Levy of sales tax on turnover - As rightly contended by the learned counsel for the petitioner, the facts dealt with in the said decision were peculiar and the first respondent was not justified in issuing show cause to exercise his suo motu power solely based on the said decision, which dealt with on different factual position - The Revenue was clearly barred from directing the original assessment order to be restored on grounds, which were not contained in the original assessment order. - HC
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