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...
Penalty Enhancement - Penalty imposed u/s 112 of the Customs Act, 1962 - The Tribunal ruled that penalty cannot be enhanced in subsequent proceedings without proper notice. As the penalty was enhanced without proper notice and in contradiction to settled law, the Tribunal restricted the penalty to the original amount of ₹15,000.
Penalty Enhancement - Penalty imposed u/s 112 of the Customs Act, 1962 - The Tribunal ruled that penalty cannot be enhanced in subsequent proceedings without proper notice. As the penalty was enhanced without proper notice and in contradiction to settled law, the Tribunal restricted the penalty to the original amount of ₹15,000.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
