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...
Appeal dismissed as filed beyond statutory time limit. Court considered petitioner's extraordinary circumstances preventing timely filing. Applying precedent, Court allowed writ petition, set aside Appellate Authority's order rejecting appeal as time-barred. Directed Appellate Authority to hear appeal on merits in accordance with law. Writ petition allowed, restoring petitioner's appeal for disposal by Appellate Authority.
Appeal dismissed as filed beyond statutory time limit. Court considered petitioner's extraordinary circumstances preventing timely filing. Applying precedent, Court allowed writ petition, set aside Appellate Authority's order rejecting appeal as time-barred. Directed Appellate Authority to hear appeal on merits in accordance with law. Writ petition allowed, restoring petitioner's appeal for disposal by Appellate Authority.
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TaxTMI 
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