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...
Condonation of delay of 239 days - The High court allowed the condonation of delay of 239 days in filing the revision petitions under the TVAT Act, 2004, based on the precedent set by the Apex Court in a similar case. This decision illustrates the principle that, in the absence of express or implied exclusion, the provisions of the Limitation Act, 1963, can be applied to special laws like the TVAT Act, 2004 for condoning delays beyond prescribed limits.
Condonation of delay of 239 days - The High court allowed the condonation of delay of 239 days in filing the revision petitions under the TVAT Act, 2004, based on the precedent set by the Apex Court in a similar case. This decision illustrates the principle that, in the absence of express or implied exclusion, the provisions of the Limitation Act, 1963, can be applied to special laws like the TVAT Act, 2004 for condoning delays beyond prescribed limits.
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