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...
Validity of re-assessment order - enlargement of time limitation with prospective effect or not - Section 39(1) of KVAT Act - The amendment made to Section 40 of the Act, cannot be construed so as to open up a liability which had become barred. Therefore, even by retrospective operation of law, the aforesaid vested right accrued to the petitioner cannot be taken away. - HC
Validity of re-assessment order - enlargement of time limitation with prospective effect or not - Section 39(1) of KVAT Act - The amendment made to Section 40 of the Act, cannot be construed so as to open up a liability which had become barred. Therefore, even by retrospective operation of law, the aforesaid vested right accrued to the petitioner cannot be taken away. - HC
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