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...
Adjudication of SCN after a long gap - time limitation - In the present case the show cause notice was kept dormant and the notice for personal appearance was issued 18 years ago. There is no dispute and cannot be any dispute regarding the above position of law laid down in these decisions. The petition was admitted and Rule was issued, and thus, the position has continued for 25 years - SCN quashed and set aside - HC
Adjudication of SCN after a long gap - time limitation - In the present case the show cause notice was kept dormant and the notice for personal appearance was issued 18 years ago. There is no dispute and cannot be any dispute regarding the above position of law laid down in these decisions. The petition was admitted and Rule was issued, and thus, the position has continued for 25 years - SCN quashed and set aside - HC
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