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...
Constitutional validity of the amendments to the provisions of the Foreign Contribution (Regulation) Act, 2010 - Infringement of fundamental rights - - Having noted that the provision became necessary for efficient regulation of foreign contribution on real-time basis, it can neither be said to be manifestly arbitrary nor irrational much less without legitimate objective of the State. Accordingly, there are no hesitation in negating the challenge to these provisions as being violative of Articles 14, 19 and 21 of the Constitution - SC
Constitutional validity of the amendments to the provisions of the Foreign Contribution (Regulation) Act, 2010 - Infringement of fundamental rights - - Having noted that the provision became necessary for efficient regulation of foreign contribution on real-time basis, it can neither be said to be manifestly arbitrary nor irrational much less without legitimate objective of the State. Accordingly, there are no hesitation in negating the challenge to these provisions as being violative of Articles 14, 19 and 21 of the Constitution - SC
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