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...
Jurisdiction of Customs authorities - Claim of benefit of AIFTA - fraudulently obtaining Country of Origin certificate by the supplier - The suppression of facts is evident - When AIFTA Article 24 is not part of State law and Indian law making body has not recognised it for its implementation by excluding it from statutory law and rules, the proceedings taken out against the petitioner under the substantive provision of Customs Act, cannot become bad or stand illegal on their count. - HC
Jurisdiction of Customs authorities - Claim of benefit of AIFTA - fraudulently obtaining Country of Origin certificate by the supplier - The suppression of facts is evident - When AIFTA Article 24 is not part of State law and Indian law making body has not recognised it for its implementation by excluding it from statutory law and rules, the proceedings taken out against the petitioner under the substantive provision of Customs Act, cannot become bad or stand illegal on their count. - HC
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TaxTMI 
TaxTMI 
