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...
Validity of assessment notice - Disallowance of carry forward ITC through GST TRAN-I filed in online towards payment of entry tax - Transitional credit u/s 140(1) - The respondent admitted that certain materials presented by the petitioner during the inquiry were not considered by the Assessing Officer. Consequently, the High Court set aside the impugned order and remanded the matter back to the respondent for fresh consideration.
Validity of assessment notice - Disallowance of carry forward ITC through GST TRAN-I filed in online towards payment of entry tax - Transitional credit u/s 140(1) - The respondent admitted that certain materials presented by the petitioner during the inquiry were not considered by the Assessing Officer. Consequently, the High Court set aside the impugned order and remanded the matter back to the respondent for fresh consideration.
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