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 confiscation and detention of goods - detention on the ground that manufacturer sells his products to its customer or dealer at a price lower than the MRP - intent to evade tax or not - it is a settled legal position that undervaluation cannot be a ground for seizure of goods in transit by the inspecting authority. - The confiscation proceedings initiated by the respondents are hereby quashed and set aside - HC
Validity of confiscation and detention of goods - detention on the ground that manufacturer sells his products to its customer or dealer at a price lower than the MRP - intent to evade tax or not - it is a settled legal position that undervaluation cannot be a ground for seizure of goods in transit by the inspecting authority. - The confiscation proceedings initiated by the respondents are hereby quashed and set aside - HC
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