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...
SVLDR Scheme - benefit of scheme denied due to his inability to make payment, pursuant to Form SVLDRS-3 in view of the expiry of the challan (mandate form) - the Petitioner cannot be deprived of the benefit of the SVLDR Scheme merely on the basis of a technical issue of reversal of the amount paid by Petitioner prior to 30 June 2020 on the ground of expiry of challan for which clearly the Petitioner was not at fault. - HC
SVLDR Scheme - benefit of scheme denied due to his inability to make payment, pursuant to Form SVLDRS-3 in view of the expiry of the challan (mandate form) - the Petitioner cannot be deprived of the benefit of the SVLDR Scheme merely on the basis of a technical issue of reversal of the amount paid by Petitioner prior to 30 June 2020 on the ground of expiry of challan for which clearly the Petitioner was not at fault. - HC
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