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 order - Part-B of the e-way bill was not filled up - intent to evade tax - The High court, referencing a previous judgment, ruled that such technical errors, in the absence of intent to evade tax, should not attract penalties. Consequently, the court quashed the penalty orders against the petitioner, emphasizing that the mistake was merely technical and did not constitute tax evasion.
Penalty order - Part-B of the e-way bill was not filled up - intent to evade tax - The High court, referencing a previous judgment, ruled that such technical errors, in the absence of intent to evade tax, should not attract penalties. Consequently, the court quashed the penalty orders against the petitioner, emphasizing that the mistake was merely technical and did not constitute tax evasion.
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