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 GST - Scope of the contract terms - post GST era - Mere replacement of Sales Tax, Excise Duty, VAT and other similar taxes by the GST regime does not change such parameters in any manner - Price escalation, being not provided for in the contract, cannot be read into the contract just because a new taxation regime has replaced the earlier one. - Petition dismissed - HC
Refund of GST - Scope of the contract terms - post GST era - Mere replacement of Sales Tax, Excise Duty, VAT and other similar taxes by the GST regime does not change such parameters in any manner - Price escalation, being not provided for in the contract, cannot be read into the contract just because a new taxation regime has replaced the earlier one. - Petition dismissed - HC
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