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...
Violation of principles of natural justice - Scope of the order of the Tribunal - The Tribunal has not considered paras 5 and 6 of the Commissioner Appeal’s order in proper perspective, and has merely got carried away by the remand, without realising that there was a finding on merits against the Appellant and which was challenged before the Tribunal - The Tribunal ought to have adjudicated the appeal of the Appellant on merits - HC
Violation of principles of natural justice - Scope of the order of the Tribunal - The Tribunal has not considered paras 5 and 6 of the Commissioner Appeal’s order in proper perspective, and has merely got carried away by the remand, without realising that there was a finding on merits against the Appellant and which was challenged before the Tribunal - The Tribunal ought to have adjudicated the appeal of the Appellant on merits - HC
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