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...
Maintainability of appeal - non-prosecution of the case - Request for adjournment, which cannot be accepted in virtual hearing - The case involved repeated requests for adjournment by the appellant's counsel during the hearing of an appeal. Despite statutory limitations and the Supreme Court's condemnation of the misuse of adjournments, the appellant's counsel persisted in seeking adjournments. As a result, the CESTAT dismissed the appeal for non-prosecution, emphasizing the importance of timely justice delivery and discouraging the practice of seeking repeated adjournments.
Maintainability of appeal - non-prosecution of the case - Request for adjournment, which cannot be accepted in virtual hearing - The case involved repeated requests for adjournment by the appellant's counsel during the hearing of an appeal. Despite statutory limitations and the Supreme Court's condemnation of the misuse of adjournments, the appellant's counsel persisted in seeking adjournments. As a result, the CESTAT dismissed the appeal for non-prosecution, emphasizing the importance of timely justice delivery and discouraging the practice of seeking repeated adjournments.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
