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...
Rejection of input tax credit - Fictitious dealers - Bogus supplier - protective assessment under Section 38[5] of the Act - levy of penalty - since it is established that supplier was not existing, credit cannot be allowed - HC
Rejection of input tax credit - Fictitious dealers - Bogus supplier - protective assessment under Section 38[5] of the Act - levy of penalty - since it is established that supplier was not existing, credit cannot be allowed - HC
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