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...
Recovery of Interest and penalty - Rrejection of SVLDRS-1 - unquatified "amount in arrears" - no interest or penalty came to be adjudicated before introduction of the Scheme. Infact, no adjudication notice was issued in that regard - Benefit of SVLDRS not available to the petitioner - on the other hand without adjudication, garnishee proceeding for recovery of interest and penalty is not maintainable - HC
Recovery of Interest and penalty - Rrejection of SVLDRS-1 - unquatified "amount in arrears" - no interest or penalty came to be adjudicated before introduction of the Scheme. Infact, no adjudication notice was issued in that regard - Benefit of SVLDRS not available to the petitioner - on the other hand without adjudication, garnishee proceeding for recovery of interest and penalty is not maintainable - HC
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