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...
Validity of SCN - delivery of notices beyond the time limitation - the notice was served on them by hand on 03.04.2001. In such circumstances, the service of notice effected on the petitioner at the first instance itself, would be deemed to be completed service and hence, the question of affixing the notice in the notice board of the customs house, will not arise. Therefore, this court is of the view that if the date of despatch of notices is taken into consideration, the notices served on the petitioner are within the period of limitation. - HC
Validity of SCN - delivery of notices beyond the time limitation - the notice was served on them by hand on 03.04.2001. In such circumstances, the service of notice effected on the petitioner at the first instance itself, would be deemed to be completed service and hence, the question of affixing the notice in the notice board of the customs house, will not arise. Therefore, this court is of the view that if the date of despatch of notices is taken into consideration, the notices served on the petitioner are within the period of limitation. - HC
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TaxTMI 
TaxTMI 
