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...
Violation of principles of natural justice - denial of cross-examination - pre-mature appeal - The Tribunal ruled that the issue of denial of cross-examination could be raised after the Principal Commissioner passes the final order. Hence, the appeal was dismissed with liberty granted to the appellant to raise the issue before the Tribunal after the Principal Commissioner's decision. Furthermore, the miscellaneous application and the early hearing application were disposed of.
Violation of principles of natural justice - denial of cross-examination - pre-mature appeal - The Tribunal ruled that the issue of denial of cross-examination could be raised after the Principal Commissioner passes the final order. Hence, the appeal was dismissed with liberty granted to the appellant to raise the issue before the Tribunal after the Principal Commissioner's decision. Furthermore, the miscellaneous application and the early hearing application were disposed of.
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