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...
Interstate sate - consignment transfer/stock transfer - Declaration in Form F by bogus dealer - It may be true that once a statutory declaration is furnished, the recipient of such declaration cannot be held responsible for any incorrectness of the details filled in by the dealer issuing such declaration. However, the same cannot be understood to mean that a declaration in "Form F" or for that matter any declaration form of a dealer found to be non-existent/fictitious, which is nothing but a fraud played on the State, must also be extended the benefit of a valid declaration. - Demand confirmed - HC
Interstate sate - consignment transfer/stock transfer - Declaration in Form F by bogus dealer - It may be true that once a statutory declaration is furnished, the recipient of such declaration cannot be held responsible for any incorrectness of the details filled in by the dealer issuing such declaration. However, the same cannot be understood to mean that a declaration in "Form F" or for that matter any declaration form of a dealer found to be non-existent/fictitious, which is nothing but a fraud played on the State, must also be extended the benefit of a valid declaration. - Demand confirmed - HC
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