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...
Principles of natural justice - petitioners' request of cross-examination of certain witnesses refused - As of now, the petitioners have merely received show cause notice, adjudication of which is yet to be done. Whether the department will rely upon the statements of the concerned witnesses in the final adjudication and if so to what extent cannot be foreseen. Instead of interfering with the pending proceedings before the customs authorities, we keep the question open. We leave it open to the petitioners to raise this legal contention if ultimately so required. - Tri
Principles of natural justice - petitioners' request of cross-examination of certain witnesses refused - As of now, the petitioners have merely received show cause notice, adjudication of which is yet to be done. Whether the department will rely upon the statements of the concerned witnesses in the final adjudication and if so to what extent cannot be foreseen. Instead of interfering with the pending proceedings before the customs authorities, we keep the question open. We leave it open to the petitioners to raise this legal contention if ultimately so required. - Tri
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