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...
Illegal gratification/bribe - allegation against the person working in Income Tax Office as Tax Assistant - Tax Assistant had no role in the refund of income tax to the assessee except processing the same to the I.T.O - no work was pending with the appellant for which there was no occasion on his part to raise any demand of bribe - the impugned judgment and order of conviction and the sentence passed is hereby set aside - HC
Illegal gratification/bribe - allegation against the person working in Income Tax Office as Tax Assistant - Tax Assistant had no role in the refund of income tax to the assessee except processing the same to the I.T.O - no work was pending with the appellant for which there was no occasion on his part to raise any demand of bribe - the impugned judgment and order of conviction and the sentence passed is hereby set aside - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
