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...
Refund of penalty amount deposited in view of the subsequent decision of High Court - Detention of goods alongwith vehicle - levy of penalty - expired E-way bill - Scope of the decision in the case of PUSHPA DEVI JAIN [2023 (3) TMI 1375 - CALCUTTA HIGH COURT] - Although, the application of a judgment is prospective unless specifically made applicable retrospectively but the judgment and order of the Hon’ble Division Bench is available before me at the time of adjudicating the writ petition. The ratio Puspha Devi therefor, becomes applicable. - Refund allowed - HC
Refund of penalty amount deposited in view of the subsequent decision of High Court - Detention of goods alongwith vehicle - levy of penalty - expired E-way bill - Scope of the decision in the case of PUSHPA DEVI JAIN [2023 (3) TMI 1375 - CALCUTTA HIGH COURT] - Although, the application of a judgment is prospective unless specifically made applicable retrospectively but the judgment and order of the Hon’ble Division Bench is available before me at the time of adjudicating the writ petition. The ratio Puspha Devi therefor, becomes applicable. - Refund allowed - HC
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TaxTMI 
TaxTMI 
