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...
Entitlement to Input Tax Credit - suppression of turnover or not - Bogus dealer - genuine purchase or not - There cannot be any dispute as to the burden cast on the assessee to establish the transaction to lay a claim for deduction of input tax by production of documents referred to supra. This Court is of the considered opinion that the assessee has discharged this burden in proving that transaction is a genuine transaction. - HC
Entitlement to Input Tax Credit - suppression of turnover or not - Bogus dealer - genuine purchase or not - There cannot be any dispute as to the burden cast on the assessee to establish the transaction to lay a claim for deduction of input tax by production of documents referred to supra. This Court is of the considered opinion that the assessee has discharged this burden in proving that transaction is a genuine transaction. - HC
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