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...
Commissioner failed to follow binding Tribunal precedents on classification of bio-fungicides and bio-insecticides, erroneously believing Supreme Court appeals left issue open. Tribunal clarified Supreme Court appeals were on different issues, not classification. Commissioner bound by Tribunal precedents, cannot independently decide contrary. Order set aside for not following judicial discipline and binding precedents, displaying mala fides. Appeal allowed.
Commissioner failed to follow binding Tribunal precedents on classification of bio-fungicides and bio-insecticides, erroneously believing Supreme Court appeals left issue open. Tribunal clarified Supreme Court appeals were on different issues, not classification. Commissioner bound by Tribunal precedents, cannot independently decide contrary. Order set aside for not following judicial discipline and binding precedents, displaying mala fides. Appeal allowed.
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TaxTMI 
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