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...
Import of Antique item - idol/statue - baggage rules - confiscation - In this backdrop, since the petitioner agreed not to claim ownership of the said idol/statute and in view of the Revenue agreeing to hand over the possession of the said statue to Archaeological Survey of India under the provisions of Disposal Manual 2019 issued by the CBIC, it is directed that the Revenue shall not precipitate the pending proceedings against the petitioner described in prayer clause (a) or to initiate any fresh proceedings in furtherance of these proceedings against the petitioner. - HC
Import of Antique item - idol/statue - baggage rules - confiscation - In this backdrop, since the petitioner agreed not to claim ownership of the said idol/statute and in view of the Revenue agreeing to hand over the possession of the said statue to Archaeological Survey of India under the provisions of Disposal Manual 2019 issued by the CBIC, it is directed that the Revenue shall not precipitate the pending proceedings against the petitioner described in prayer clause (a) or to initiate any fresh proceedings in furtherance of these proceedings against the petitioner. - HC
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TaxTMI 
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