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...
Rectification of mistake - Refusal to exercise the jurisdiction under Section 31 of the U.P. V.A.T. Act, 2008 - Section 31 of the U.P. V.A.T. Act, 2008, does not impose any restrictions on the Tribunal's power to rectify mistakes, and it empowers various entities to rectify mistakes apparent on the face of the record. - The High Court finds that the Tribunal erred in law by rejecting the application solely based on the absence of an ex-parte order, as no such restriction exists in Section 31 of the Act.
Rectification of mistake - Refusal to exercise the jurisdiction under Section 31 of the U.P. V.A.T. Act, 2008 - Section 31 of the U.P. V.A.T. Act, 2008, does not impose any restrictions on the Tribunal's power to rectify mistakes, and it empowers various entities to rectify mistakes apparent on the face of the record. - The High Court finds that the Tribunal erred in law by rejecting the application solely based on the absence of an ex-parte order, as no such restriction exists in Section 31 of the Act.
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TaxTMI 
TaxTMI 
