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...
Prospective or Retrospective application of amendment to the provisions of the Act and Rules - The High Court touched upon the principle that delegated legislation, unless explicitly retrospective, does not impair vested rights. However, it clarified that legislation clarifying or explaining existing laws can have retrospective effect, particularly if it fills legislative gaps or clarifies ambiguities. In this context, Rule 37 was seen as clarifying rather than altering the law's essence, thus applicable to pending applications like that of the appellant.
Prospective or Retrospective application of amendment to the provisions of the Act and Rules - The High Court touched upon the principle that delegated legislation, unless explicitly retrospective, does not impair vested rights. However, it clarified that legislation clarifying or explaining existing laws can have retrospective effect, particularly if it fills legislative gaps or clarifies ambiguities. In this context, Rule 37 was seen as clarifying rather than altering the law's essence, thus applicable to pending applications like that of the appellant.
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