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...
Seeking restoration of petition, which was dismissed for non prosecution - The appellate tribunal acknowledges the assignment agreement between Bank of Baroda and the appellant, which transferred the debt along with all associated rights and interests. The tribunal finds that the assignment was duly recorded and brought to the attention of the adjudicating authority. - The tribunal observes that the appellant took proactive steps to protect its interests, including filing a substitution application and subsequently the restoration application. Despite some procedural delays, the tribunal finds no evidence of negligence or wilful inaction on the part of the appellant.
Seeking restoration of petition, which was dismissed for non prosecution - The appellate tribunal acknowledges the assignment agreement between Bank of Baroda and the appellant, which transferred the debt along with all associated rights and interests. The tribunal finds that the assignment was duly recorded and brought to the attention of the adjudicating authority. - The tribunal observes that the appellant took proactive steps to protect its interests, including filing a substitution application and subsequently the restoration application. Despite some procedural delays, the tribunal finds no evidence of negligence or wilful inaction on the part of the appellant.
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TaxTMI 
TaxTMI 
