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...
Appeal shall lie before the Tribunal under Section 129A or not - Baggage Rules, 2016 - Section 129A(1)(a) makes it clear that no appeal shall lie to the Tribunal in respect of any order which relates to any goods imported or exported as baggage. The gold which is imported here having been excluded by the definition of “personal effects” under Baggage Rules ibid, automatically falls within the ambit of baggage. - AT
Appeal shall lie before the Tribunal under Section 129A or not - Baggage Rules, 2016 - Section 129A(1)(a) makes it clear that no appeal shall lie to the Tribunal in respect of any order which relates to any goods imported or exported as baggage. The gold which is imported here having been excluded by the definition of “personal effects” under Baggage Rules ibid, automatically falls within the ambit of baggage. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
