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...
Appellate Tribunal set aside Adjudicating Authority's order rejecting Section 9 application as defective without issuing notice to rectify defects within seven days as mandated by proviso to Section 9(ii). Principles of natural justice violated by not providing opportunity of hearing before rejection. Tribunal relied on precedent holding Adjudicating Authority must allow rectification of defects before rejecting application. Section 9 application revived, appeal disposed of.
Appellate Tribunal set aside Adjudicating Authority's order rejecting Section 9 application as defective without issuing notice to rectify defects within seven days as mandated by proviso to Section 9(ii). Principles of natural justice violated by not providing opportunity of hearing before rejection. Tribunal relied on precedent holding Adjudicating Authority must allow rectification of defects before rejecting application. Section 9 application revived, appeal disposed of.
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