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...
Levy of GST on the one-time lease premium - letting plots of land on lease basis - long term lease - High Court has upheld the constitutional validity of levy of GST - Supreme Court agreed with the view of the High Court and refused to express any other view - However, the issue of grant of exemption after the decision of HC has not been examined and kept open for future deliberation, if required. - SC
Levy of GST on the one-time lease premium - letting plots of land on lease basis - long term lease - High Court has upheld the constitutional validity of levy of GST - Supreme Court agreed with the view of the High Court and refused to express any other view - However, the issue of grant of exemption after the decision of HC has not been examined and kept open for future deliberation, if required. - SC
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