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...
Challenge to service tax liability demand under Finance Act, 1994. Court directed constitution of team of competent officers to pass orders without territorial jurisdiction within three months, considering: petitioners' qualification u/s 65B(44), services covered under negative/exemption lists, liability u/r 2(1)(d), limitation period. Petitions challenging show-cause notices relegated to officers. Petition disposed.
Challenge to service tax liability demand under Finance Act, 1994. Court directed constitution of team of competent officers to pass orders without territorial jurisdiction within three months, considering: petitioners' qualification u/s 65B(44), services covered under negative/exemption lists, liability u/r 2(1)(d), limitation period. Petitions challenging show-cause notices relegated to officers. Petition disposed.
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TaxTMI 
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