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...
Constitutional validity of The Goa Cess on Products and Substances Causing Pollution (Green Cess) Act, 2013 - Once any legislation is found to substantially relate to the entries in the State or Concurrent lists, even some incidental or marginal overlap is of no consequence. - Tax (Cess) versus Fee - the levy imposed by the impugned Act is a fee and that the State had sufficient legislative competence to enact the impugned Act - HC
Constitutional validity of The Goa Cess on Products and Substances Causing Pollution (Green Cess) Act, 2013 - Once any legislation is found to substantially relate to the entries in the State or Concurrent lists, even some incidental or marginal overlap is of no consequence. - Tax (Cess) versus Fee - the levy imposed by the impugned Act is a fee and that the State had sufficient legislative competence to enact the impugned Act - HC
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TaxTMI 
TaxTMI 
