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...
Continuation of suspension of ‘customs broker’ licence - such instances of suspension should be followed by proceedings, including issue of chargesheet within the prescribed timeframe, for it to be bona fide exercise of authority. The time limit for initiating such action in all, and any, circumstances has also lapsed. The pre-condition for invoking the power of suspension, viz., that of temporary detriment pending initiation and conclusion of proceedings for revocation, did not appear to have been intended to be complied with at all. - The suspension is set aside and the licence restored for operation - AT
Continuation of suspension of ‘customs broker’ licence - such instances of suspension should be followed by proceedings, including issue of chargesheet within the prescribed timeframe, for it to be bona fide exercise of authority. The time limit for initiating such action in all, and any, circumstances has also lapsed. The pre-condition for invoking the power of suspension, viz., that of temporary detriment pending initiation and conclusion of proceedings for revocation, did not appear to have been intended to be complied with at all. - The suspension is set aside and the licence restored for operation - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
