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...
Condonation of delay - if we were to accept the presumption created by section 153 (3) of the Act, the respondent revenue would have to discharge the initial burden that the order-in-appeal was sent through post, as claimed, at the proper and complete address of the appellant. In view of the gaps, we are inclined to lean in favour of the appellant, as any other view would be a leap of faith. - HC
Condonation of delay - if we were to accept the presumption created by section 153 (3) of the Act, the respondent revenue would have to discharge the initial burden that the order-in-appeal was sent through post, as claimed, at the proper and complete address of the appellant. In view of the gaps, we are inclined to lean in favour of the appellant, as any other view would be a leap of faith. - HC
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