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...
Confiscation of land, buildings etc. - invocation of powers under Rule 173(Q)(2) of Central Excise Rules, 1944 on 26.03.2007 and 29.03.2007 for confiscation of land, buildings etc., when on such date, the rule 173Q(2) was not on the Statue Book having been omitted w.e.f. 17.05.2000 - in absence of provisions providing for First Charge in relation to Central Excise dues in the Central Excise Act, 1944 or not, whether the dues of the Excise department would have priority over the dues of the Secured Creditors or not? - Confiscation order quashed - SC
Confiscation of land, buildings etc. - invocation of powers under Rule 173(Q)(2) of Central Excise Rules, 1944 on 26.03.2007 and 29.03.2007 for confiscation of land, buildings etc., when on such date, the rule 173Q(2) was not on the Statue Book having been omitted w.e.f. 17.05.2000 - in absence of provisions providing for First Charge in relation to Central Excise dues in the Central Excise Act, 1944 or not, whether the dues of the Excise department would have priority over the dues of the Secured Creditors or not? - Confiscation order quashed - SC
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TaxTMI 
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