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...
Recovery of sums due to Government from the owner of property - default made by the lessee under Leave & Licence Agreement - it is settled that the government dues against the assessee cannot be recovered from the owner of the property which was leased out to the assessee against whom the dues are pending - the amount collected wrongly directed to be refunded with interest - AT
Recovery of sums due to Government from the owner of property - default made by the lessee under Leave & Licence Agreement - it is settled that the government dues against the assessee cannot be recovered from the owner of the property which was leased out to the assessee against whom the dues are pending - the amount collected wrongly directed to be refunded with interest - AT
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