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...
SVLDRS - Seeking direction to accept the amount of tax which was returned inadvertently due to mismatch in the amount remitted - The natural course of conduct for the petitioners upon service of the said notices would have been to take up the matter with the department informing it that they have already paid the amount under the Amnesty scheme hence are now not liable for payment of any amount as demanded. However, the petitioners did not do so and were again on 22.06.2021 served with another demand notice for the aforesaid amount. Yet they did not take up the matter with the department - It is hence apparent that they are no bona fides on part of the petitioners in approaching this Court. - Petition dismissed - HC
SVLDRS - Seeking direction to accept the amount of tax which was returned inadvertently due to mismatch in the amount remitted - The natural course of conduct for the petitioners upon service of the said notices would have been to take up the matter with the department informing it that they have already paid the amount under the Amnesty scheme hence are now not liable for payment of any amount as demanded. However, the petitioners did not do so and were again on 22.06.2021 served with another demand notice for the aforesaid amount. Yet they did not take up the matter with the department - It is hence apparent that they are no bona fides on part of the petitioners in approaching this Court. - Petition dismissed - HC
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TaxTMI 
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