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...
Territorial Jurisdiction - situs of sale - whether alleged lease rentals could be brought to tax under the Haryana VAT Act by State of Haryana even though agreements in this regard have been executed at Chandigarh and as such no tax could have been levied? - The State cannot levy a tax on the basis that one of the events in the chain of events has taken place within the State. The delivery of goods may be one of the elements of transfer of right to use, but the same would not be the condition precedent for a contract of transfer of right to use goods. - HC
Territorial Jurisdiction - situs of sale - whether alleged lease rentals could be brought to tax under the Haryana VAT Act by State of Haryana even though agreements in this regard have been executed at Chandigarh and as such no tax could have been levied? - The State cannot levy a tax on the basis that one of the events in the chain of events has taken place within the State. The delivery of goods may be one of the elements of transfer of right to use, but the same would not be the condition precedent for a contract of transfer of right to use goods. - HC
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TaxTMI 
TaxTMI 
