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...
Jurisdiction - misuse of Export Incentive Scheme - power of Directorate of Revenue Intelligence to investigate - there being no real threat of infringement of any of its rights, the petitioner does not have the cause of action even for moving this Court at this stage. Without a ‘cause of action’, the ‘right of action’ is meaningless. This is not a fit case to even examine as to whether the show-cause notice is non est in the eyes of law. - HC
Jurisdiction - misuse of Export Incentive Scheme - power of Directorate of Revenue Intelligence to investigate - there being no real threat of infringement of any of its rights, the petitioner does not have the cause of action even for moving this Court at this stage. Without a ‘cause of action’, the ‘right of action’ is meaningless. This is not a fit case to even examine as to whether the show-cause notice is non est in the eyes of law. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
