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...
Bribery - demand of illegal gratification - demand of ₹ 3,000/- by way of illegal gratification was made by the appellant for passing the assessment order - this is a case where the demand of illegal gratification by the appellant was not proved by the prosecution. Thus, the demand which is sine quo non for establishing the offence under Section 7 was not established. - SC
Bribery - demand of illegal gratification - demand of ₹ 3,000/- by way of illegal gratification was made by the appellant for passing the assessment order - this is a case where the demand of illegal gratification by the appellant was not proved by the prosecution. Thus, the demand which is sine quo non for establishing the offence under Section 7 was not established. - SC
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TaxTMI 
TaxTMI 
