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...
Liability to pay Court fees - The reasoning adopted by the appellant that it is not a case of demand of duty is basically frivolous - Once the duty is paid ‘under protest’ and the party challenges the same by filing an appeal, it necessarily implies that demand of duty is disputed and consequently the case would fall under section 129A (6) of the Act and the party would be liable to pay the court fees on such appeal being filed. - AT
Liability to pay Court fees - The reasoning adopted by the appellant that it is not a case of demand of duty is basically frivolous - Once the duty is paid ‘under protest’ and the party challenges the same by filing an appeal, it necessarily implies that demand of duty is disputed and consequently the case would fall under section 129A (6) of the Act and the party would be liable to pay the court fees on such appeal being filed. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
