Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
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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